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"ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "f0__s4__6__23": { "value": "105670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "f0__s4__7__23": { "value": "2968000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "f0__s4__8__23": { "value": "108638000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__6__13": { "value": "General information and basis of presentation Basic information about the Group Eezy\u2019s services include staffing services, professional services as well as light entrepreneurship services. Staffing services are provided through franchisees in addition to Group companies. Services are provided to a broad range of sectors including the hotel and restaurant, retail, manufacturing, construction and health care services sectors. Eezy Plc (\u201cparent company\u201d, \u201cEezy Plc\u201d), the parent company of Eezy Group (\u201cEezy\u201d, \u201cGroup\u201d) is a Finnish public limited company with a business ID of 2854570-7. The domicile of Eezy Plc is in Helsinki, Finland and the registered postal address is PL 901, 20101 Turku, Finland. Eezy Group consists of the parent company Eezy Plc and its subsidiaries. A copy of the consolidated financial statements is available on the website www.eezy.fi. The board of directors of Eezy Plc has approved the publication of these financial statements in its meeting on 10 February 2026. According to the Finnish Limited Liability Companies Act, shareholders are authorized to approve or reject the financial statements in the Annual General Meeting held after the publication. The Annual General Meeting can also decide on the amendments of the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__5": { "value": "Eezy\u2019s services include staffing services, professional services as well as light entrepreneurship services. Staffing services are provided through franchisees in addition to Group companies. Services are provided to a broad range of sectors including the hotel and restaurant, retail, manufacturing, construction and health care services sectors.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__12": { "value": "Eezy Plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__6": { "value": "Eezy Plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__7": { "value": "Plc", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__10": { "value": "Finland", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__9": { "value": "Finland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__8": { "value": "Finland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__11": { "value": "PL 901, 20101 Turku", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__14": { "value": "The board of directors of Eezy Plc has approved the publication of these financial statements in its meeting on 10 February 2026. According to the Finnish Limited Liability Companies Act, shareholders are authorized to approve or reject the financial statements in the Annual General Meeting held after the publication. The Annual General Meeting can also decide on the amendments of the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__15": { "value": "Basis of preparation These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations issued by the SIC and IFRIC interpretations in force as of 31 December 2025. International Financial Reporting Standards refer to the standards and their interpretations approved for application in the EU in accordance with the procedure stipulated in the EU Regulation (EC) No. 1606/2002 and embodied in the Finnish Accounting Act and provisions under it. The notes to the consolidated financial statements have also been prepared in accordance with the requirements in Finnish accounting legislation and Community law that complement IFRS regulations. The consolidated financial statements are prepared for a calendar year, which is the financial period of the parent company and the Group companies. The consolidated financial statements are presented in thousands of euros, unless otherwise stated. Additionally, the sum of individual numbers may deviate from the presented sum figure due to rounding differences. The comparative prior year information is presented in brackets after the information for the current financial year. The consolidated financial statements are presented in euros, which is the parent company\u2019s functional and presentation currency. The information in the consolidated financial statements is based on original acquisition costs, except where otherwise stated in the accounting policy.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__16": { "value": "These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations issued by the SIC and IFRIC interpretations in force as of 31 December 2025. International Financial Reporting Standards refer to the standards and their interpretations approved for application in the EU in accordance with the procedure stipulated in the EU Regulation (EC) No. 1606/2002 and embodied in the Finnish Accounting Act and provisions under it. The notes to the consolidated financial statements have also been prepared in accordance with the requirements in Finnish accounting legislation and Community law that complement IFRS regulations.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__17": { "value": "The consolidated financial statements are prepared for a calendar year, which is the financial period of the parent company and the Group companies. The consolidated financial statements are presented in thousands of euros, unless otherwise stated. Additionally, the sum of individual numbers may deviate from the presented sum figure due to rounding differences. The comparative prior year information is presented in brackets after the information for the current financial year. The consolidated financial statements are presented in euros, which is the parent company\u2019s functional and presentation currency.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__18": { "value": "Segments Staffing is the core business of the Group, and the Group operates in the domestic market. The Board of Directors of the parent company is the chief operating decision maker (CODM) that makes resource allocation decisions and reviews the profit or loss. The operations of the Group are managed and reviewed as a whole and therefore the Group has only one segment. The figures that the CODM reviews do not differ materially from the figures presented in the consolidated income statement and balance sheet. No geographical information is presented as the Group operates only in Finland.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__19": { "value": "Foreign currency items The consolidated financial statements are presented in euros, which is the parent company\u2019s functional and presentation currency. Group\u2019s transactions are mainly denominated in euros. Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transaction.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__20-1": { "value": "2. Significant management judgement and estimates The preparation of consolidated financial statements requires management to use judgement and estimates and to exercise judgment in the application of accounting policies, which have an impact on the application of the accounting policy and the amounts of significant assets, liabilities, income and expenses. The actual results may differ from these estimates. The changes in accounting estimates are recognized in the financial year in which the change in estimate occurs as well as in future financial years on which they have an impact. The key accounting estimates and assumptions used in the preparation of the consolidated financial statements that have the greatest effect on the figures presented in the consolidated financial statements are described in more detail in the following notes: \u2022 Business combinations (note 14) \u2022 Goodwill and intangible assets (note 15) \u2022 Leases (note 17) \u2022 Deferred tax assets and liabilities (note 19) \u2022 Financial risk management (note 26) The management has exercised judgement in determining the number of reporting segments (note 1) and in the application of accounting policies in the financial statements regarding the measurement of lease assets and liabilities in the statement of financial position (note 17). Estimates and judgement are continually evaluated. They are based on historical experience and other factors, including expectations of future events that may have a financial impact on the company and that are assumed to be reasonable under the circumstances. The impact of climate change on estimates and the Group's business operations Group has assessed that climate change has no significant direct effects, as the Group's business does not involve significant raw material or energy purchases. Climate change causes mainly indirect effects through the climate sensitivities of different customer industries. The Group's wide customer base reduces dependence on individual customers. The key assumptions of impairment testing Group assesses every reporting date if there are indicators of impairment of goodwill. If any signs are detected, the carrying value of goodwill is compared to recoverable amount. The business growth and EBITDA used in goodwill impairment testing are based on management\u2019s assessment of future development considering the general weak economic development and its effect on the economic outlook in HR services. In addition, the increased competition in the personnel service and recruitment market has taken into account. More information on goodwill and intangible assets is provided in note 15. Financial risk management The most significant financial risks for Eezy are liquidity risk and credit risk. Liquidity risk relates to ensuring and maintaining sufficient financing for Eezy. Eezy strives to continuously assess and monitor the amount of financing needed for the business operations, by, among others, performing a monthly analysis on the sales development and investment needs in order to ensure the Group has sufficient liquid assets to finance the operations and to repay the borrowings when they fall due. Credit risk arises especially from trade receivables. The Group monitors continuously the level of write downs on receivables and changes the models by taking into account existing conditions and forward-looking information. More information on financial risk management is provided in note 26.Significant management judgement and estimates The net assets acquired are measured at fair value. The fair value of the net assets acquired is based on market value or estimated expected cash flows (customer relationships, trademarks and non-competition agreements) or the estimated market value of similar assets. Eezy\u2019s management has used judgement and made assumptions in the customer relationship and trademark fair value determination, which is based on the management assumptions and estimates of the expected long-term revenue and profitability development, length of the customer relationships and discount rate. In addition to the assumptions mentioned, management has made assumptions on the possible impact of competition on Eezy\u2019s business when valuing non-competition agreements. If the estimates and assumptions of the development of the business turn out to be too optimistic, an impairment may be required to be recognized on the assets. The management believes that the estimates and assumptions used are appropriate when determining fair values. The trademarks, customer relationships and non-competition agreements recognized as a result of acquisitions are presented in note 15. The fair value of the contingent consideration included in the acquisition purchase consideration is determined based on the present value of the expected cash flows. The final purchase consideration may differ from the amount estimated by management and these changes in fair value are recognized in the statement of comprehensive income. The carrying values of the contingent considerations recognized at the balance sheet date are presented in note 25.Significant management judgement and estimates Business combinations In business combinations, management makes estimates related to e.g. future cash flows of an acquired business, fair value adjustments, value and useful life of trademarks and synergies obtained from the acquisition. Goodwill impairment testing In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU at least annually and when there are indications that it might be impaired. The recoverable amount of the cash generating units is based on value in use calculations. Industry specific factors have been taken into account in the discount rate used. The recoverable amount used in impairment testing is assessed by using budgets, forecasts and terminal periods and the sensitivity is analyzed for discount rate, profitability, and changes in residual value growth factors. Changes in these estimates or in the structure or number of cash generating units or group of units may cause impairment in the fair value of assets or goodwill. The estimates concern the expected sale prices of services, expected price development of service costs, and discount rate. The value-in-use estimates require forecasts and assumptions, of which the most significant concern the revenue growth and development of costs, the level of maintenance investments and changes in the discount rate. It is possible that the predictions related to cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significant negative effect on the result and financial position in the future periods.Significant management judgement and estimates In determining the lease term, management considers all facts and circumstances that create an economic incentive to exercise an extension option, or not to exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated). Otherwise the Group assesses the historical leases and need for replacement leases when determining lease terms. The lease term is reassessed if a significant event or significant change in circumstances occurs or the Group becomes obliged to exercise or not to exercise an option.Significant management judgement and estimates Eezy\u2019s management uses judgement when recognizing deferred tax assets and liabilities in the balance sheet. Deferred tax assets are recognized on the balance sheet only if the utilization of the assets is seen as more probable than not utilizing the deferred tax assets. Utilization is subject to future generations of taxable income. To assess whether the convincing evidence threshold per IAS 12 is met, the company has prepared forecasts for future periods that take into consideration the tax regulations in effect at the time of calculation. Assumptions related to the generation of future taxable profit are based on the management\u2019s estimates on future cash flows. The Group\u2019s ability to generate taxable income is also subject to the general economic situation, financing, competitiveness and regulation environment which are not in the Group\u2019s control. These estimates and assumptions involve risks and uncertainty, and thus it is possible that the changes in circumstances will change the expectations which may affect the amount of the deferred tax liabilities and assets recognized as well as other unrecognized tax losses and temporary differences.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__22": { "value": "3. Revenue Eezy\u2019s revenue comprises income from staffing services delivered both by group\u2019s own staffing units and through the franchise chain, and from professional services including light entrepreneurship services. In staffing services Eezy provides the customer with the resources agreed. Eezy seeks employees through open applications as well as through its own employee pool in order to find an employee fulfilling the customer requirements within a short notice. The employee signs the employment contract with Eezy and Eezy is responsible for all the employer obligations, but work is performed under the customer company\u2019s management. Staffing services\u2019 revenue consists of income from services performed and invoiced by Eezy Group companies. In franchising services, Eezy signs a contract with local franchisees, which gives the local company the right to sell services using Eezy\u2019s business concept and brand. Eezy also offers business support services to their customers. Franchising revenue comprises charges based on cooperation agreements. In the professional services area, Eezy provides consulting services for organizational development, cultural design, and personnel surveys. Eezy also provides recruitment, aptitude testing, training, and executive search services. Additionally, Eezy provides workforce training, coaching, guiding and rehabilitation services for the public sector as well as entrance examination courses and courses for upper secondary school students for private customers. Light entrepreneurship services comprise the invoicing and business support services provided to the employee customers and the revenue from light entrepreneurship services comprise the fees collected from the employee customers. With the light entrepreneurship services provided to private persons they can operate as independent entrepreneurs without establishing a company of their own. Revenue is reported divided into two service areas: Staffing services and Professional services. The revenue from staffing services includes both the group\u2019s own staffing services and the franchise fees. The revenue of professional services includes professional services and light entrepreneurship services. Revenue by service area: EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Staffing services 115 666 145 506 Professional services 24 013 29 011 Common functions and eliminations -344 -464 Total revenue 139 335 174 054 Bad debt provisions related to trade receivables and contractual assets are presented in note 26. Eezy does not have incremental costs for obtaining a contract or costs to fulfil a contract. Accounting policy Revenue recognition Revenue is recognized when service or goods have been delivered and control is perceived to been transferred to the customer to amount in which Eezy expects to be entitled to based on the customer contract in exchange for the services performed. Staffing services In staffing services Eezy signs a contract with the customer, in which the personnel resourced required by the customer are determined, and for which Eezy invoices according to principles defined in the contract. The range of services, contract terms and the length of the contract varies by customers. Assignments are mainly fixed-term contracts. Staffing services are considered as a series of (distinct) services, as each working hour is a distinct item, services are substantially the same and have the same pattern of transfer to the customer over time. These series of services are recognized as one performance obligation. The price for the services is agreed on the customer contract, in which set prices are given for each service. Customer contracts do not include any significant variable consideration. The staffing services are mainly invoiced every two weeks. Typical payment term is 14 days net. Revenue is recognized over time as the customer benefits from the staffing services simultaneously as services are rendered. In addition, Eezy utilizes the practical expedient provided in IFRS 15 and recognizes the revenue for services provided by the reporting date in the amount to which it has a right to invoice. Franchising Eezy Group signs cooperation agreements with chain entrepreneurs, which, based on management judgement, comprises the following performance obligations. According to the cooperation agreement, Eezy provides to the local franchisee firstly the franchising right, i.e. the right to sell services using Eezy\u2019s business concept and brand and secondly business support services. According to the cooperation agreement, a local entrepreneur pays a cooperation fee to Eezy which includes the franchising rights and business support services. The franchising right is a license as the local entrepreneur is given a right to use Eezy\u2019s intellectual property. Revenue is recognized over time. The cooperation charges are payments based on the local entrepreneurs\u2019 revenue and/or gross profit and revenue is recognized as the local entrepreneurs\u2019 sales occurs. Revenue from the business support services is also recognized over time as the customer simultaneously benefits from the service as Eezy provides it. Professional services The Professional services area provides research, training and development services for companies\u2019 personnel, management consultancy and recruitment services (direct searches, suitability assessments and relocation). It also provides coaching services for high school and university students and employment services in the form of training, coaching, integration, guidance and rehabilitation services. With Eezy\u2019s light entrepreneurship services, a private individual can operate independently as an entrepreneur without establishing their own company by invoicing their customers through the Eezy\u2019s service. Professional services are considered as a series of distinct services, as each working hour is a distinct item, services are substantially the same and have the same pattern of transfer to the customer over time. Revenue from these services is recognized as services are rendered. The customer contracts do not include return or refund obligations or specific terms on warranties. Typical payment term agreed in the contract is 14-30 days net. Light entrepreneurship services Light entrepreneurship services comprise invoicing and administration services provided to the customers. A private individual selling one\u2019s own expertise, invoices the services provided through Eezy\u2019s service and receives the payment agreed with their customer with Eezy\u2019s fee deducted from the balance. According to the management only one performance obligation is included in the customer contract: an invoicing service, which includes separate tasks. Although the service includes separate tasks, all are substantially the same, and have the same pattern of transfer to the customer (series of distinct services). Revenue from invoicing service is recognized as services are rendered, i.e. when the client\u2019s customer is invoiced. Contractual assets and liabilities Contract assets are presented in other current and non-current receivables and related liabilities in current and non-current other liabilities. Receivables that Eezy has an unconditional right to receive, i.e. only the passage of time is required before payment of the consideration is due, are presented as trade receivables.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__21": { "value": "3. Revenue Eezy\u2019s revenue comprises income from staffing services delivered both by group\u2019s own staffing units and through the franchise chain, and from professional services including light entrepreneurship services. In staffing services Eezy provides the customer with the resources agreed. Eezy seeks employees through open applications as well as through its own employee pool in order to find an employee fulfilling the customer requirements within a short notice. The employee signs the employment contract with Eezy and Eezy is responsible for all the employer obligations, but work is performed under the customer company\u2019s management. Staffing services\u2019 revenue consists of income from services performed and invoiced by Eezy Group companies. In franchising services, Eezy signs a contract with local franchisees, which gives the local company the right to sell services using Eezy\u2019s business concept and brand. Eezy also offers business support services to their customers. Franchising revenue comprises charges based on cooperation agreements. In the professional services area, Eezy provides consulting services for organizational development, cultural design, and personnel surveys. Eezy also provides recruitment, aptitude testing, training, and executive search services. Additionally, Eezy provides workforce training, coaching, guiding and rehabilitation services for the public sector as well as entrance examination courses and courses for upper secondary school students for private customers. Light entrepreneurship services comprise the invoicing and business support services provided to the employee customers and the revenue from light entrepreneurship services comprise the fees collected from the employee customers. With the light entrepreneurship services provided to private persons they can operate as independent entrepreneurs without establishing a company of their own. Revenue is reported divided into two service areas: Staffing services and Professional services. The revenue from staffing services includes both the group\u2019s own staffing services and the franchise fees. The revenue of professional services includes professional services and light entrepreneurship services. Revenue by service area: EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Staffing services 115 666 145 506 Professional services 24 013 29 011 Common functions and eliminations -344 -464 Total revenue 139 335 174 054 Bad debt provisions related to trade receivables and contractual assets are presented in note 26. Eezy does not have incremental costs for obtaining a contract or costs to fulfil a contract. Accounting policy Revenue recognition Revenue is recognized when service or goods have been delivered and control is perceived to been transferred to the customer to amount in which Eezy expects to be entitled to based on the customer contract in exchange for the services performed. Staffing services In staffing services Eezy signs a contract with the customer, in which the personnel resourced required by the customer are determined, and for which Eezy invoices according to principles defined in the contract. The range of services, contract terms and the length of the contract varies by customers. Assignments are mainly fixed-term contracts. Staffing services are considered as a series of (distinct) services, as each working hour is a distinct item, services are substantially the same and have the same pattern of transfer to the customer over time. These series of services are recognized as one performance obligation. The price for the services is agreed on the customer contract, in which set prices are given for each service. Customer contracts do not include any significant variable consideration. The staffing services are mainly invoiced every two weeks. Typical payment term is 14 days net. Revenue is recognized over time as the customer benefits from the staffing services simultaneously as services are rendered. In addition, Eezy utilizes the practical expedient provided in IFRS 15 and recognizes the revenue for services provided by the reporting date in the amount to which it has a right to invoice. Franchising Eezy Group signs cooperation agreements with chain entrepreneurs, which, based on management judgement, comprises the following performance obligations. According to the cooperation agreement, Eezy provides to the local franchisee firstly the franchising right, i.e. the right to sell services using Eezy\u2019s business concept and brand and secondly business support services. According to the cooperation agreement, a local entrepreneur pays a cooperation fee to Eezy which includes the franchising rights and business support services. The franchising right is a license as the local entrepreneur is given a right to use Eezy\u2019s intellectual property. Revenue is recognized over time. The cooperation charges are payments based on the local entrepreneurs\u2019 revenue and/or gross profit and revenue is recognized as the local entrepreneurs\u2019 sales occurs. Revenue from the business support services is also recognized over time as the customer simultaneously benefits from the service as Eezy provides it. Professional services The Professional services area provides research, training and development services for companies\u2019 personnel, management consultancy and recruitment services (direct searches, suitability assessments and relocation). It also provides coaching services for high school and university students and employment services in the form of training, coaching, integration, guidance and rehabilitation services. With Eezy\u2019s light entrepreneurship services, a private individual can operate independently as an entrepreneur without establishing their own company by invoicing their customers through the Eezy\u2019s service. Professional services are considered as a series of distinct services, as each working hour is a distinct item, services are substantially the same and have the same pattern of transfer to the customer over time. Revenue from these services is recognized as services are rendered. The customer contracts do not include return or refund obligations or specific terms on warranties. Typical payment term agreed in the contract is 14-30 days net. Light entrepreneurship services Light entrepreneurship services comprise invoicing and administration services provided to the customers. A private individual selling one\u2019s own expertise, invoices the services provided through Eezy\u2019s service and receives the payment agreed with their customer with Eezy\u2019s fee deducted from the balance. According to the management only one performance obligation is included in the customer contract: an invoicing service, which includes separate tasks. Although the service includes separate tasks, all are substantially the same, and have the same pattern of transfer to the customer (series of distinct services). Revenue from invoicing service is recognized as services are rendered, i.e. when the client\u2019s customer is invoiced. Contractual assets and liabilities Contract assets are presented in other current and non-current receivables and related liabilities in current and non-current other liabilities. Receivables that Eezy has an unconditional right to receive, i.e. only the passage of time is required before payment of the consideration is due, are presented as trade receivables.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__23": { "value": "Accounting policy Revenue recognition Revenue is recognized when service or goods have been delivered and control is perceived to been transferred to the customer to amount in which Eezy expects to be entitled to based on the customer contract in exchange for the services performed. Staffing services In staffing services Eezy signs a contract with the customer, in which the personnel resourced required by the customer are determined, and for which Eezy invoices according to principles defined in the contract. The range of services, contract terms and the length of the contract varies by customers. Assignments are mainly fixed-term contracts. Staffing services are considered as a series of (distinct) services, as each working hour is a distinct item, services are substantially the same and have the same pattern of transfer to the customer over time. These series of services are recognized as one performance obligation. The price for the services is agreed on the customer contract, in which set prices are given for each service. Customer contracts do not include any significant variable consideration. The staffing services are mainly invoiced every two weeks. Typical payment term is 14 days net. Revenue is recognized over time as the customer benefits from the staffing services simultaneously as services are rendered. In addition, Eezy utilizes the practical expedient provided in IFRS 15 and recognizes the revenue for services provided by the reporting date in the amount to which it has a right to invoice. Franchising Eezy Group signs cooperation agreements with chain entrepreneurs, which, based on management judgement, comprises the following performance obligations. According to the cooperation agreement, Eezy provides to the local franchisee firstly the franchising right, i.e. the right to sell services using Eezy\u2019s business concept and brand and secondly business support services. According to the cooperation agreement, a local entrepreneur pays a cooperation fee to Eezy which includes the franchising rights and business support services. The franchising right is a license as the local entrepreneur is given a right to use Eezy\u2019s intellectual property. Revenue is recognized over time. The cooperation charges are payments based on the local entrepreneurs\u2019 revenue and/or gross profit and revenue is recognized as the local entrepreneurs\u2019 sales occurs. Revenue from the business support services is also recognized over time as the customer simultaneously benefits from the service as Eezy provides it. Professional services The Professional services area provides research, training and development services for companies\u2019 personnel, management consultancy and recruitment services (direct searches, suitability assessments and relocation). It also provides coaching services for high school and university students and employment services in the form of training, coaching, integration, guidance and rehabilitation services. With Eezy\u2019s light entrepreneurship services, a private individual can operate independently as an entrepreneur without establishing their own company by invoicing their customers through the Eezy\u2019s service. Professional services are considered as a series of distinct services, as each working hour is a distinct item, services are substantially the same and have the same pattern of transfer to the customer over time. Revenue from these services is recognized as services are rendered. The customer contracts do not include return or refund obligations or specific terms on warranties. Typical payment term agreed in the contract is 14-30 days net. Light entrepreneurship services Light entrepreneurship services comprise invoicing and administration services provided to the customers. A private individual selling one\u2019s own expertise, invoices the services provided through Eezy\u2019s service and receives the payment agreed with their customer with Eezy\u2019s fee deducted from the balance. According to the management only one performance obligation is included in the customer contract: an invoicing service, which includes separate tasks. Although the service includes separate tasks, all are substantially the same, and have the same pattern of transfer to the customer (series of distinct services). Revenue from invoicing service is recognized as services are rendered, i.e. when the client\u2019s customer is invoiced. Contractual assets and liabilities Contract assets are presented in other current and non-current receivables and related liabilities in current and non-current other liabilities. Receivables that Eezy has an unconditional right to receive, i.e. only the passage of time is required before payment of the consideration is due, are presented as trade receivables.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__26": { "value": "4. Other operating income EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Grants received 23 49 Compensation received - 78 Gain on disposal of tangible assets - 48 Other operating income 565 329 Total 587 504", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__25": { "value": "4. Other operating income EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Grants received 23 49 Compensation received - 78 Gain on disposal of tangible assets - 48 Other operating income 565 329 Total 587 504", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__24-1": { "value": "4. Other operating income EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Grants received 23 49 Compensation received - 78 Gain on disposal of tangible assets - 48 Other operating income 565 329 Total 587 5048. Other operating expenses EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Administrative expenses -3 525 -3 284 IT machinery and software expenses -2 641 -3 277 Marketing expenses -1 733 -2 242 Personnel related expenses -1 337 -1 950 Travelling expenses -1 145 -1 669 Facility maintenance expenses -366 -402 Transaction expenses related to acquisitions - -7 Credit losses -274 154 Other expenses * -1 205 -1 525 Total -12 226 -14 204 *) Other expenses consist of multiple items that are not material separately.9. Auditors\u2019 fees EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Statutory audit 223 211 Other advisory services* 34 59 Tax advisory services 14 15 Other services 23 3 Total 294 289 *Other advisory services includes sustainability statement audit fees 34 thousand euro (57 thousand euro). Auditor fees include the fees paid to the auditors of each Group company. Eezy Plc\u2019s auditor is KPMG Oy Ab. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__27": { "value": "5. Materials and services EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Recruitment costs, purchases and subcontracting -1 308 -1 366 Rent on premises -766 -1 255 Other external services -4 646 -5 942 Total -6 721 -8 562 Other external services consist primarily of subcontracting and other services.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__28-1": { "value": "6. Personnel expenses Eezy\u2019s personnel expenses consists of wages and salaries, pension and social security expenses and expenses related to the share-based payments. The Group\u2019s pension plans are classified as defined contribution plans. EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Wages and salaries -93 428 -117 738 Pension expenses -16 029 -20 356 Share-based payments (note 7) -9 -4 Other social security expenses -2 478 -3 412 Total -111 945 -141 510 Key management remuneration is presented in note 13. Accounting policy Pension obligations are classified as defined benefit plans or defined contribution plans. The Group\u2019s statutory pension plans in Finland are classified as defined contribution plans. For defined contribution plans, the Group pays contributions to a separate fund, i. e. pension insurance companies. The Group does not have legal or constructive obligations to further payments if the und does not have sufficient assets to pay the employee benefits related to the employee service from current and prior periods. Contributions to the defined contribution plans are recognized in the income statement in the period to which the contributions relate. Eezy does not have any defined benefit plans. The average number of employees during the financial year in presented in the table below: Long-term (2019-2026) Number of participants Earning period 8 Earning period 15 Earning period 18 Earning period 8 Earning period 7 share-based 1 Jan 2025 \u2013 1 Jan 2023 \u2013 1 Dec 2021 \u2013 1 Dec 2020 \u2013 1 Dec 2019 \u2013 compensation plan 31 Dec 2026 31 Dec 2024 31 Mar 2023 31 Dec 2021 31 Dec 2020 Number of shares granted (maximum) 256 000 256 000 246 000 179 091 137 210 Changes in the number of shares granted -36 000 -90 000 -68 000 - -31 008 Number of shares not exercised - 166 000 178 000 179 091 106 202 Number of shares granted as at 31 Dec 2025 220 000 - - - - Share price at the beginning of service 1.15 3.25 5.92 4.87 6.25 Performance conditions Service condition Service condition Service condition Service condition Service condition Eezy Plc\u2019s total Eezy Plc\u2019s total Revenue growth shareholder shareholder Revenue and Revenue and and operating return return operating profit % operating profit % profit % Operating profit Operating profit % % An ESG An ESG component component Estimated time of payment March 2027 No payment No payment No payment No payment Payment method Combination of Combination of Combination of Combination of Combination of shares and cash shares and cash shares and cash shares and cash shares and cash The amount of expenses recognized in the accounting period is EUR 9 (4) thousand, of which EUR 5 (4) thousand is from the share portion and recognized within the equity. The amount of the liability recognized in the balance sheet is EUR 5 (0) thousand as at 31 December 2025. PLC | REPORT OF THE BOARD OF DIRECTORS AND FINANCIAL STATEMENTS 2025 EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Salaried employees 354 452 Workers 2 033 2 499 Total 2 387 2 951Accounting policy Eezy has a share-based compensation plan where the settlement is a combination of equity and cash. The cost is recognized over the period during which the employee must remain in the company\u2019s payroll in order the award to vest. Cost is recognized from the grant date or the service beginning date, whichever is earlier, until the settlement date. The component paid as equity (shares) is recognized as an expense measured at the grant date fair value and is not remeasured after the grant date. The performance conditions of the arrangement are non-market conditions and are not taken into account in the grant date fair value but instead are considered by adjusting the number of shares that are expected to vest. The expense recognized is based on management\u2019s judgement on the likelihood of achieving the performance conditions, and as such the number of shares that are expected to vest. In addition, the expense recognized is impacted by the company\u2019s management\u2019s estimate on the number of participants in the arrangement that will remain in the company\u2019s payroll until the award is settled. The achievement of vesting conditions is estimated at the end of each reporting period and ultimately the amount recognized is based on the number of shares that eventually vest. The cash-settled component is measured at the end of each reporting period and at the liability settlement date. Also, for the cash-settled award, the amount recognized is impacted by the management\u2019s estimate on the achievement of performance targets and the number of the participants in the arrangement that will remain in the company\u2019s payroll until the award is settled. The expense on the component settled in shares is recognized as personnel expenses and the corresponding amount is credited in retained earnings. The cash-settled amount is recognized as personnel expenses and as non-current other liabilities in the balance sheet.Key management remuneration (accrual basis) is presented below: Board of Directors remuneration EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Tapio Pajuharju 62 59 Kati Hagros 31 29 Tomi Laaksola, from 9 April 2024 30 23 Maria Pajamo 32 31 Paul-Petteri Savolainen 31 29 Jarno Suominen, until 9 April 2024 - 6 Mika Uotila 31 30 Mikko Wiren 32 31 Total 249 238 Key management wages and salaries (not including CEO) EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Wages, salaries and benefits 1 244 982 CEO remuneration EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Wages, salaries and benefits CEO, from 15 May 2025 235 - CEO, until 14 May 2025 315 307 Total 550 307 In 2025, CEO\u2019s remuneration includes termination benefits (non-competition compensation). Management compensation (Board of Directors, CEO, key management) EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Short-term employee benefits 1 722 1 566 Post-employment benefits 280 223 Termination benefits 368 - Share-based payments 5 3 Total 2 375 1 794 CEO pension obligations and severance compensation The CEO participates in the statutory Finnish pension scheme (TyEL) under the Employees\u2019 Pension Act under which the pension is based on the service period and earnings. No specific retirement age has been agreed. The pension expenses recognized were EUR 65 (53) thousand. The CEO\u2019s term of notice is six months in case the CEO decides to resign and if the contract is terminated by the company. The CEO will receive normal compensation during the termination period and is entitled to separate non-competition compensation.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__29": { "value": "Accounting policy Pension obligations are classified as defined benefit plans or defined contribution plans. The Group\u2019s statutory pension plans in Finland are classified as defined contribution plans. For defined contribution plans, the Group pays contributions to a separate fund, i. e. pension insurance companies. The Group does not have legal or constructive obligations to further payments if the und does not have sufficient assets to pay the employee benefits related to the employee service from current and prior periods. Contributions to the defined contribution plans are recognized in the income statement in the period to which the contributions relate. Eezy does not have any defined benefit plans.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__30": { "value": "The average number of employees during the financial year in presented in the table below: Long-term (2019-2026) Number of participants Earning period 8 Earning period 15 Earning period 18 Earning period 8 Earning period 7 share-based 1 Jan 2025 \u2013 1 Jan 2023 \u2013 1 Dec 2021 \u2013 1 Dec 2020 \u2013 1 Dec 2019 \u2013 compensation plan 31 Dec 2026 31 Dec 2024 31 Mar 2023 31 Dec 2021 31 Dec 2020 Number of shares granted (maximum) 256 000 256 000 246 000 179 091 137 210 Changes in the number of shares granted -36 000 -90 000 -68 000 - -31 008 Number of shares not exercised - 166 000 178 000 179 091 106 202 Number of shares granted as at 31 Dec 2025 220 000 - - - - Share price at the beginning of service 1.15 3.25 5.92 4.87 6.25 Performance conditions Service condition Service condition Service condition Service condition Service condition Eezy Plc\u2019s total Eezy Plc\u2019s total Revenue growth shareholder shareholder Revenue and Revenue and and operating return return operating profit % operating profit % profit % Operating profit Operating profit % % An ESG An ESG component component Estimated time of payment March 2027 No payment No payment No payment No payment Payment method Combination of Combination of Combination of Combination of Combination of shares and cash shares and cash shares and cash shares and cash shares and cash The amount of expenses recognized in the accounting period is EUR 9 (4) thousand, of which EUR 5 (4) thousand is from the share portion and recognized within the equity. The amount of the liability recognized in the balance sheet is EUR 5 (0) thousand as at 31 December 2025. PLC | REPORT OF THE BOARD OF DIRECTORS AND FINANCIAL STATEMENTS 2025 EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Salaried employees 354 452 Workers 2 033 2 499 Total 2 387 2 951", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__31": { "value": "7. Share-based payments The Board of Directors of Eezy Plc decided on 17 December 2019 on a long-term share-based compensation plan (LTIP 2019-2026) targeted to key employees. The aim of the incentive plan is to align the objectives of the shareholders and the key personnel to increase the value of the company as well as to ensure the execution of business strategy on a long-term basis. In addition, the aim is to engage the key personnel of the company and to offer them a competitive incentive plan based on share ownership and the development of the company\u2019s value. The payment of the compensation is subject to the condition that the key employee\u2019s employment or service relationship has not been terminated prior to the payment. Additionally, the payment is subject to achieving the set revenue and operating profit margin targets. The amount of compensation paid is subject to the achievement levels of the performance targets. The share-based incentive plan contains five earning periods. The first 13 months earning period started on 1 December 2019 and ended on 31 December 2020. The second 13 months earning period started on 1 December 2020 and ended on 31 December 2021. The third 16 months earning period started on 1 December 2021 and ended on 31 March 2023. The fourth 24 months earning period started on 1 January 2023 and ended on 31 December 2024. The fifth 24 months earning period started on 1 January 2025 and ends on 31 December 2026. The Company\u2019s Board of Directors determines the reward criteria and their target levels as well as the employees covered by the incentive plan before the beginning of each earning period. No shares were issued for the first, second, third and fourth earning periods. On 10 December 2024, Eezy Plc\u2019s board of directors resolved the fifth earning period of the long-term incentive plan for the company\u2019s key employees. The fifth earning period is 24 months, started on 1 January 2025 and ends on 31 December 2026. The reward criteria for the fourth earning period are based on Eezy Plc\u2019s total shareholder return, operating profit percent and an ESG component. A maximum of 256 000 reward shares could be awarded for the fifth earning period. Long-term (2019-2026) Number of participants Earning period 8 Earning period 15 Earning period 18 Earning period 8 Earning period 7 share-based 1 Jan 2025 \u2013 1 Jan 2023 \u2013 1 Dec 2021 \u2013 1 Dec 2020 \u2013 1 Dec 2019 \u2013 compensation plan 31 Dec 2026 31 Dec 2024 31 Mar 2023 31 Dec 2021 31 Dec 2020 Number of shares granted (maximum) 256 000 256 000 246 000 179 091 137 210 Changes in the number of shares granted -36 000 -90 000 -68 000 - -31 008 Number of shares not exercised - 166 000 178 000 179 091 106 202 Number of shares granted as at 31 Dec 2025 220 000 - - - - Share price at the beginning of service 1.15 3.25 5.92 4.87 6.25 Performance conditions Service condition Service condition Service condition Service condition Service condition Eezy Plc\u2019s total Eezy Plc\u2019s total Revenue growth shareholder shareholder Revenue and Revenue and and operating return return operating profit % operating profit % profit % Operating profit Operating profit % % An ESG An ESG component component Estimated time of payment March 2027 No payment No payment No payment No payment Payment method Combination of Combination of Combination of Combination of Combination of shares and cash shares and cash shares and cash shares and cash shares and cash Accounting policy Eezy has a share-based compensation plan where the settlement is a combination of equity and cash. The cost is recognized over the period during which the employee must remain in the company\u2019s payroll in order the award to vest. Cost is recognized from the grant date or the service beginning date, whichever is earlier, until the settlement date. The component paid as equity (shares) is recognized as an expense measured at the grant date fair value and is not remeasured after the grant date. The performance conditions of the arrangement are non-market conditions and are not taken into account in the grant date fair value but instead are considered by adjusting the number of shares that are expected to vest. The expense recognized is based on management\u2019s judgement on the likelihood of achieving the performance conditions, and as such the number of shares that are expected to vest. In addition, the expense recognized is impacted by the company\u2019s management\u2019s estimate on the number of participants in the arrangement that will remain in the company\u2019s payroll until the award is settled. The achievement of vesting conditions is estimated at the end of each reporting period and ultimately the amount recognized is based on the number of shares that eventually vest. The cash-settled component is measured at the end of each reporting period and at the liability settlement date. Also, for the cash-settled award, the amount recognized is impacted by the management\u2019s estimate on the achievement of performance targets and the number of the participants in the arrangement that will remain in the company\u2019s payroll until the award is settled. The expense on the component settled in shares is recognized as personnel expenses and the corresponding amount is credited in retained earnings. The cash-settled amount is recognized as personnel expenses and as non-current other liabilities in the balance sheet.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__32": { "value": "Accounting policy Eezy has a share-based compensation plan where the settlement is a combination of equity and cash. The cost is recognized over the period during which the employee must remain in the company\u2019s payroll in order the award to vest. Cost is recognized from the grant date or the service beginning date, whichever is earlier, until the settlement date. The component paid as equity (shares) is recognized as an expense measured at the grant date fair value and is not remeasured after the grant date. The performance conditions of the arrangement are non-market conditions and are not taken into account in the grant date fair value but instead are considered by adjusting the number of shares that are expected to vest. The expense recognized is based on management\u2019s judgement on the likelihood of achieving the performance conditions, and as such the number of shares that are expected to vest. In addition, the expense recognized is impacted by the company\u2019s management\u2019s estimate on the number of participants in the arrangement that will remain in the company\u2019s payroll until the award is settled. The achievement of vesting conditions is estimated at the end of each reporting period and ultimately the amount recognized is based on the number of shares that eventually vest. The cash-settled component is measured at the end of each reporting period and at the liability settlement date. Also, for the cash-settled award, the amount recognized is impacted by the management\u2019s estimate on the achievement of performance targets and the number of the participants in the arrangement that will remain in the company\u2019s payroll until the award is settled. The expense on the component settled in shares is recognized as personnel expenses and the corresponding amount is credited in retained earnings. The cash-settled amount is recognized as personnel expenses and as non-current other liabilities in the balance sheet.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__35-1": { "value": "8. Other operating expenses EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Administrative expenses -3 525 -3 284 IT machinery and software expenses -2 641 -3 277 Marketing expenses -1 733 -2 242 Personnel related expenses -1 337 -1 950 Travelling expenses -1 145 -1 669 Facility maintenance expenses -366 -402 Transaction expenses related to acquisitions - -7 Credit losses -274 154 Other expenses * -1 205 -1 525 Total -12 226 -14 204 *) Other expenses consist of multiple items that are not material separately.9. Auditors\u2019 fees EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Statutory audit 223 211 Other advisory services* 34 59 Tax advisory services 14 15 Other services 23 3 Total 294 289 *Other advisory services includes sustainability statement audit fees 34 thousand euro (57 thousand euro). Auditor fees include the fees paid to the auditors of each Group company. Eezy Plc\u2019s auditor is KPMG Oy Ab. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__36": { "value": "9. Auditors\u2019 fees EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Statutory audit 223 211 Other advisory services* 34 59 Tax advisory services 14 15 Other services 23 3 Total 294 289 *Other advisory services includes sustainability statement audit fees 34 thousand euro (57 thousand euro). Auditor fees include the fees paid to the auditors of each Group company. Eezy Plc\u2019s auditor is KPMG Oy Ab. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__40-1": { "value": "10. Depreciation, amortization and impairment Depreciation, amortization and impairment by asset class is presented in the table below: EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Acquisition related amortization Trademarks -60 -61 Customer relationships -2 823 -2 843 Non-competition agreements -218 -311 Total -3 101 -3 215 Acquisition related impairment Trademarks -12 - Customer relationships -961 - Non-competition agreements -36 - Total -1 009 - Total acquisition related amortization and impairment -4 110 -3 215 Other intangible assets, amortization and impairment Trademarks -14 -14 IT software -1 932 -917 Development costs -405 -324 Total -2 351 -1 256 Total amortization and impairment, intangible assets -6 461 -4 471 Property, plant and equipment, depreciation and impairment Buildings -78 -176 Buildings, right-of-use -2 114 -3 048 Machinery and equipment -37 -34 Machinery and equipment, right-of-use -156 -193 Other -21 -21 Total -2 406 -3 471 Total other depreciation, amortization and impairment losses * -4 757 -4 727 Total depreciation, amortization and impairment losses -8 866 -7 942 The acquisition-related amortization comprises the amortization made on the recognized fair value adjustments arisen from business combinations. *) Total other depreciation, amortization and impairment losses is total depreciation, amortization and impairment losses less the acquisition related amortization and impairment. Goodwill impairment testing Goodwill is tested for impairment annually to identify any impairment. In addition, the Group monitors any internal and external indicators to identify any signs of impairment. If signs are detected, the carrying value of goodwill is compared to recoverable amount. In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU. Eezy has one group of CGU which is the segment defined by the company and is the level used to monitor the goodwill. If the recoverable amount of the CGU is lower than the carrying value, the difference is recognized as an impairment loss in the statement of comprehensive income. Impairment tests have indicated that the recoverable amount of the CGU exceeds the carrying value and goodwill has not been impaired. Impairment testing and the key assumptions The recoverable amount of the CGU is determined using a value-in-use method. Value-in-use is calculated by discounting the future cash flows. The calculation of the recoverable amount is impacted primarily by changes in the forecasted EBITDA, discount rate used and the estimated revenue growth. The business growth and EBITDA are based on management\u2019s assessment of the future market demand and environment. The key assumptions used in the value-in-use calculations: 31 Dec 2025 31 Dec 2024 The average cumulative increase in revenue, forecast period 9.9% 7.2% Terminal growth assumption 2.0% 2.0% Average EBITDA, forecast period 9.5% 9.0% Forecasted EBITDA, terminal value 10.0% 10.0% Pre-tax discount rate 11.0% 10.5% Impairment testing calculations are based on the cash flow forecasts and the budget prepared by the Group\u2019s management team and approved by the Board of Directors, including the forecast and terminal periods. A five-year forecast period is used in the impairment testing calculations. The (after-tax) discount rate used is based on the weighted average cost of capital (WACC). The management has determined the following assumptions used in the calculations: Assumption Description Revenue growth Revenue growth is based on the review period forecast. The impact of the acquisitions completed in the financial year on the Group\u2019s revenue has been considered in the growth forecast. EBITDA EBITDA is based on the budgeted, forecasted profitability development in the review period as well as expected long-term profitability. Terminal growth assumption The growth assumption for the terminal period has been determined as 2% which represents the long-term inflation projections Discount rate The discount rate is determined based on peer company analysis. The forecasted cash flows are based on the existing business of the group cash generating unit at the time of testing. Expansion investments have not been considered in the cash flow forecast estimates. The group\u2019s cash generating unit provides mainly staffing services. The management judgement and estimates regarding the future have a central role in preparing the impairment testing calculations. The discounted cash flow method used in preparing the calculations requires forecasts and assumptions of which the most significant relate to revenue growth, the development of costs, the level of maintenance investments and changes in the discount rate. The main uncertainty factors in calculations are the general weak economic development as well as the level of inflation and interest rates in Finland and their effect on the economic outlook in HR services. In addition, the increased competition in the personnel service and recruitment market has taken into account. The growth assumption for the terminal period has been determined as 2% which represents the long-term inflation projections. It is possible that the predictions related to the cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significantly negative effect on the result and the financial position in future periods. The result of impairment testing is assessed by comparing recoverable amount of CGU to carrying value of CGU as follows: Recoverable amount / Carrying value Test result less than 1.0 Impairment 1.0-1.2 Exceeds slightly 1.2-1.5 Exceeds clearly more than 1.5 Exceeds remarkably In 2025 and 2024, impairment testing has been performed quarterly. The impairment testing result slightly exceeds; the recoverable amount exceeds the carrying value by EUR 25.8 (47.3) million. No impairment losses have been recognized in any financial periods presented. The management has prepared a sensitivity analysis for the key factors. The table below shows the required change in assumptions that would lead to the recoverable amount being equal to the carrying amount, provided that the assumptions change one at a time. Sensitivity analyses 2025 2024 Decline in EBIT margin more than 1.2 percentage units more than 1.8 percentage units Increase in discount rate more than 1.4 percentage units more than 2.4 percentage units", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__39": { "value": "10. Depreciation, amortization and impairment Depreciation, amortization and impairment by asset class is presented in the table below: EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Acquisition related amortization Trademarks -60 -61 Customer relationships -2 823 -2 843 Non-competition agreements -218 -311 Total -3 101 -3 215 Acquisition related impairment Trademarks -12 - Customer relationships -961 - Non-competition agreements -36 - Total -1 009 - Total acquisition related amortization and impairment -4 110 -3 215 Other intangible assets, amortization and impairment Trademarks -14 -14 IT software -1 932 -917 Development costs -405 -324 Total -2 351 -1 256 Total amortization and impairment, intangible assets -6 461 -4 471 Property, plant and equipment, depreciation and impairment Buildings -78 -176 Buildings, right-of-use -2 114 -3 048 Machinery and equipment -37 -34 Machinery and equipment, right-of-use -156 -193 Other -21 -21 Total -2 406 -3 471 Total other depreciation, amortization and impairment losses * -4 757 -4 727 Total depreciation, amortization and impairment losses -8 866 -7 942 The acquisition-related amortization comprises the amortization made on the recognized fair value adjustments arisen from business combinations. *) Total other depreciation, amortization and impairment losses is total depreciation, amortization and impairment losses less the acquisition related amortization and impairment. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__43": { "value": "11. Financial income and expenses EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Financial income Interest income from receivables 146 111 Other financial income 59 118 Revaluation of debt - 458 Total 205 687 Financial expenses Interest expenses from borrowings -3 286 -3 009 Interest expenses from lease liabilities -214 -308 Other interest expenses -38 -57 Other financial expenses -261 -61 Total -3 799 -3 434 Total financial income and expenses -3 595 -2 747", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__42": { "value": "11. Financial income and expenses EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Financial income Interest income from receivables 146 111 Other financial income 59 118 Revaluation of debt - 458 Total 205 687 Financial expenses Interest expenses from borrowings -3 286 -3 009 Interest expenses from lease liabilities -214 -308 Other interest expenses -38 -57 Other financial expenses -261 -61 Total -3 799 -3 434 Total financial income and expenses -3 595 -2 747", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__41": { "value": "11. Financial income and expenses EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Financial income Interest income from receivables 146 111 Other financial income 59 118 Revaluation of debt - 458 Total 205 687 Financial expenses Interest expenses from borrowings -3 286 -3 009 Interest expenses from lease liabilities -214 -308 Other interest expenses -38 -57 Other financial expenses -261 -61 Total -3 799 -3 434 Total financial income and expenses -3 595 -2 747", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__44": { "value": "12. Income taxes EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Current income tax expense -279 -491 Adjustments to taxes for prior periods 55 17 Total current income tax expenses -225 -474 Change in deferred tax assets 272 124 Change in deferred tax liabilities 1 139 560 Deferred tax expense/benefit 1 411 684 Total income taxes 1 186 210 The reconciliation between income tax expense and tax payable is presented in the table below: EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Result for the period before taxes -3 430 -409 Tax calculated at the Finnish tax rate of 20% 686 82 Tax effect of tax free and non-deductible items: Effect of the expenses not deductible for tax purposes -170 -29 Effect of the tax-free income 2 100 Adjustments in respect to acquisitions 392 0 Recognition of deferred tax assets for previously unrecognized losses 221 38 Tax losses for which no deferred income tax asset was recognized - 2 Adjustments in respect to prior years 55 17 Total income taxes 1 186 210 Deferred tax assets and liabilities have been measured using the tax rate of 20%. The effective tax rate of the Group was 35 (51)%. Accounting policy The tax expense in profit or loss consists of the tax based on the taxable income for the financial year and deferred taxes. Taxes are recognized in the profit or loss, except when they are directly related to the items recognized in equity or other comprehensive income, when the tax impact is also recognized as a corresponding item within equity. Taxes based on the taxable income for the financial year are calculated using the applicable income tax rate in each country. The tax expense for the financial year is adjusted by any taxes related to the previous financial years.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__45": { "value": "Accounting policy The tax expense in profit or loss consists of the tax based on the taxable income for the financial year and deferred taxes. Taxes are recognized in the profit or loss, except when they are directly related to the items recognized in equity or other comprehensive income, when the tax impact is also recognized as a corresponding item within equity. Taxes based on the taxable income for the financial year are calculated using the applicable income tax rate in each country. The tax expense for the financial year is adjusted by any taxes related to the previous financial years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__46": { "value": "13. Related party transactions Eezy\u2019s related parties include Eezy Plc\u2019s members of the board of directors, CEO and substitute CEO, and the group management team, group entities and shareholder exercising control or significant influence over the company. In addition, related parties include their close family members and the companies where the above-mentioned persons exercise controlling power. The Group structure is presented in note 27. Transactions and balances with related parties: EUR thousand 2025 2024 Communities that hold significant control in community Sales 165 3 094 Purchases -1 -58 Trade receivables and other receivables 5 12 Related party transactions are made on the same terms and conditions as transactions with independent parties. Transactions with NoHo Partners have been reported as related party transactions until beginning of April 2024. Related party loans and receivables are presented in notes 20, 25 and 26. Key management remuneration (accrual basis) is presented below: Board of Directors remuneration EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Tapio Pajuharju 62 59 Kati Hagros 31 29 Tomi Laaksola, from 9 April 2024 30 23 Maria Pajamo 32 31 Paul-Petteri Savolainen 31 29 Jarno Suominen, until 9 April 2024 - 6 Mika Uotila 31 30 Mikko Wiren 32 31 Total 249 238 Key management wages and salaries (not including CEO) EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Wages, salaries and benefits 1 244 982 CEO remuneration EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Wages, salaries and benefits CEO, from 15 May 2025 235 - CEO, until 14 May 2025 315 307 Total 550 307 In 2025, CEO\u2019s remuneration includes termination benefits (non-competition compensation). Management compensation (Board of Directors, CEO, key management) EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Short-term employee benefits 1 722 1 566 Post-employment benefits 280 223 Termination benefits 368 - Share-based payments 5 3 Total 2 375 1 794 CEO pension obligations and severance compensation The CEO participates in the statutory Finnish pension scheme (TyEL) under the Employees\u2019 Pension Act under which the pension is based on the service period and earnings. No specific retirement age has been agreed. The pension expenses recognized were EUR 65 (53) thousand. The CEO\u2019s term of notice is six months in case the CEO decides to resign and if the contract is terminated by the company. The CEO will receive normal compensation during the termination period and is entitled to separate non-competition compensation.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__49-1": { "value": "14. Business combinations Acquisitions 2025 During the financial year 2025 there were no acquisitions. Acquisitions 2024 Eezy increased its ownership in Eezy Valmennuskeskus Ltd by 10%, which decreased the contingent consideration related to Eezy Valmennuskeskus by approx. EUR 0.9 million and resulted in financial income of approx. EUR 0.5 million. Eezy Valmennuskeskus Ltd has been consolidated by 100-percent to Eezy Group (IFRS) since its initial acquisition date. Divestments in financial year 2025 - 2024 During financial years 2025- 2024 there were no disposal of subsidiaries. Accounting policy The acquisitions are accounted for using the acquisition method. The cost of the acquisition is measured at the fair value of consideration transferred comprising of the fair values of the assets transferred, liabilities incurred to the former owners of the acquired business, equity interests issued as purchase consideration, and the fair value of any contingent consideration arrangement. The excess of the aggregate of the consideration transferred over the fair value of the net identifiable assets acquired is goodwill. On the acquisition of a subsidiary, fair values are attributed to the identifiable net assets including identifiable intangible assets and contingent liabilities acquired. Significant management judgement and estimates The net assets acquired are measured at fair value. The fair value of the net assets acquired is based on market value or estimated expected cash flows (customer relationships, trademarks and non-competition agreements) or the estimated market value of similar assets. Eezy\u2019s management has used judgement and made assumptions in the customer relationship and trademark fair value determination, which is based on the management assumptions and estimates of the expected long-term revenue and profitability development, length of the customer relationships and discount rate. In addition to the assumptions mentioned, management has made assumptions on the possible impact of competition on Eezy\u2019s business when valuing non-competition agreements. If the estimates and assumptions of the development of the business turn out to be too optimistic, an impairment may be required to be recognized on the assets. The management believes that the estimates and assumptions used are appropriate when determining fair values. The trademarks, customer relationships and non-competition agreements recognized as a result of acquisitions are presented in note 15. The fair value of the contingent consideration included in the acquisition purchase consideration is determined based on the present value of the expected cash flows. The final purchase consideration may differ from the amount estimated by management and these changes in fair value are recognized in the statement of comprehensive income. The carrying values of the contingent considerations recognized at the balance sheet date are presented in note 25.27. Group structure Subsidiaries belonging to the Group as at 31 December 2025 are presented in the table below: Subsidiary Domicile Group ownership portion, % Eezy VMP Oy Helsinki 100% Eezy Bework Oy Helsinki 100% Castanea Oy Helsinki 100% Eezy Conrator Oy Helsinki 100% Eezy Sonire Oy Helsinki 100% Workcontrol Oy Helsinki 100% Eezy Kevytyritt\u00e4j\u00e4t Oy Helsinki 100% Eezy Personnel Oy Tampere 100% Eezy Palvelut Etel\u00e4 Oy Helsinki 100% Eezy Palvelut It\u00e4 Oy Helsinki 100% Eezy Palvelut L\u00e4nsi Oy Helsinki 100% Eezy Kauppa Etel\u00e4-Suomi Oy Helsinki 100% Eezy Kauppa Helsinki Oy Helsinki 100% Eezy Kauppa Suomi Oy Helsinki 100% Eezy Kauppa Pirkanmaa Oy Helsinki 100% Eezy Kauppa Uusimaa Oy Helsinki 100% Eezy Kauppa L\u00e4nsi Oy Helsinki 100% Eezy Flow Oy Helsinki 73.06% Eezy Siqni Oy Helsinki 100% Eezy Leidenschaft Oy Helsinki 100% Eezy Henkil\u00f6st\u00f6palvelut Oy Tampere 100% Doctors by Eezy Oy Tampere 100% Eezy Office Oy Tampere 100% Eezy Industries Pirkanmaa Oy Tampere 100% Eezy Etel\u00e4-Pohjanmaa Oy Sein\u00e4joki 100% Eezy Palvelut Uusimaa Oy Tampere 100% Eezy Palvelut Pirkanmaa Oy Tampere 100% Eezy Jobs Etel\u00e4 Oy Tampere 100% Eezy Industries Etel\u00e4 Oy Espoo 100% Eezy Industries It\u00e4 Oy Jyv\u00e4skyl\u00e4 100% Eezy Services Pohjanmaa Oy Tampere 100% Eezy Jobs Pirkanmaa Oy Tampere 100% Eezy Jobs L\u00e4nsi Oy Tampere 100% Eezy Import Oy Tampere 85.00% Eezy Staffing Oy Tampere 100% Eezy Industries L\u00e4nsi Oy Tampere 100% Eezy United Oy Helsinki 100% Eezy Valmennuskeskus Oy Helsinki 100% Eezy Farenta Oy Helsinki 100% These consolidated financial statements consist of Eezy Plc, the parent company of the Group, and all subsidiaries over which the parent company has control. Acquisitions that have impacted on the Group structure are presented in note 14. Accounting policy Subsidiaries are entities over which the Group has control. The group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and can affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. The acquisition method of accounting is used to eliminate share ownership between the Group companies. The acquisition cost exceeding the fair value of the net identifiable assets acquired is recorded as goodwill. If the acquisition cost is less than the fair value of the net identifiable assets of the business acquired, the difference is recognized directly as income in the result of the period. The acquisition-related costs, other than those associated with the issue of debt or equity securities, are expensed as incurred. Any contingent consideration payable is recognized at fair value at the acquisition date and classified as a financial liability or equity. The contingent consideration classified as a financial liability is remeasured to fair value at each balance sheet date and changes in fair value are recognized in the result for the period. The contingent consideration classified as equity is not remeasured. Any non-controlling interest in the acquired entity is measured at fair value or at the non-controlling interest\u2019s proportionate share of the acquired entity\u2019s net identifiable assets. The valuation policy is determined on an acquisition-by-acquisition basis. Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies applied by the Group. The profit (loss) for the period and total comprehensive income for the period attributable to the owners of the parent company and non-controlling interests are presented in the consolidated statement of comprehensive income. Total comprehensive income for the period is allocated to non-controlling interests although this would result in a negative non-controlling interest. Non-controlling interests in the equity is presented as a separate line item in the balance sheet as part of equity. Changes in the ownership of the subsidiaries that do not result in a loss of control are treated as transactions with equity owners of the Group. In a business combination achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date and any gains or losses arising is recognized in the result for the period. When the Group loses the control in a subsidiary, any retained interest in the entity is remeasured to its fair value at the date when the control ceases and the difference arising from the measurement is recognized in profit or loss.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__48": { "value": "14. Business combinations Acquisitions 2025 During the financial year 2025 there were no acquisitions. Acquisitions 2024 Eezy increased its ownership in Eezy Valmennuskeskus Ltd by 10%, which decreased the contingent consideration related to Eezy Valmennuskeskus by approx. EUR 0.9 million and resulted in financial income of approx. EUR 0.5 million. Eezy Valmennuskeskus Ltd has been consolidated by 100-percent to Eezy Group (IFRS) since its initial acquisition date. Divestments in financial year 2025 - 2024 During financial years 2025- 2024 there were no disposal of subsidiaries. Accounting policy The acquisitions are accounted for using the acquisition method. The cost of the acquisition is measured at the fair value of consideration transferred comprising of the fair values of the assets transferred, liabilities incurred to the former owners of the acquired business, equity interests issued as purchase consideration, and the fair value of any contingent consideration arrangement. The excess of the aggregate of the consideration transferred over the fair value of the net identifiable assets acquired is goodwill. On the acquisition of a subsidiary, fair values are attributed to the identifiable net assets including identifiable intangible assets and contingent liabilities acquired. Significant management judgement and estimates The net assets acquired are measured at fair value. The fair value of the net assets acquired is based on market value or estimated expected cash flows (customer relationships, trademarks and non-competition agreements) or the estimated market value of similar assets. Eezy\u2019s management has used judgement and made assumptions in the customer relationship and trademark fair value determination, which is based on the management assumptions and estimates of the expected long-term revenue and profitability development, length of the customer relationships and discount rate. In addition to the assumptions mentioned, management has made assumptions on the possible impact of competition on Eezy\u2019s business when valuing non-competition agreements. If the estimates and assumptions of the development of the business turn out to be too optimistic, an impairment may be required to be recognized on the assets. The management believes that the estimates and assumptions used are appropriate when determining fair values. The trademarks, customer relationships and non-competition agreements recognized as a result of acquisitions are presented in note 15. The fair value of the contingent consideration included in the acquisition purchase consideration is determined based on the present value of the expected cash flows. The final purchase consideration may differ from the amount estimated by management and these changes in fair value are recognized in the statement of comprehensive income. The carrying values of the contingent considerations recognized at the balance sheet date are presented in note 25.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__51-1": { "value": "Accounting policy The acquisitions are accounted for using the acquisition method. The cost of the acquisition is measured at the fair value of consideration transferred comprising of the fair values of the assets transferred, liabilities incurred to the former owners of the acquired business, equity interests issued as purchase consideration, and the fair value of any contingent consideration arrangement. The excess of the aggregate of the consideration transferred over the fair value of the net identifiable assets acquired is goodwill. On the acquisition of a subsidiary, fair values are attributed to the identifiable net assets including identifiable intangible assets and contingent liabilities acquired. Significant management judgement and estimates The net assets acquired are measured at fair value. The fair value of the net assets acquired is based on market value or estimated expected cash flows (customer relationships, trademarks and non-competition agreements) or the estimated market value of similar assets. Eezy\u2019s management has used judgement and made assumptions in the customer relationship and trademark fair value determination, which is based on the management assumptions and estimates of the expected long-term revenue and profitability development, length of the customer relationships and discount rate. In addition to the assumptions mentioned, management has made assumptions on the possible impact of competition on Eezy\u2019s business when valuing non-competition agreements. If the estimates and assumptions of the development of the business turn out to be too optimistic, an impairment may be required to be recognized on the assets. The management believes that the estimates and assumptions used are appropriate when determining fair values. The trademarks, customer relationships and non-competition agreements recognized as a result of acquisitions are presented in note 15. The fair value of the contingent consideration included in the acquisition purchase consideration is determined based on the present value of the expected cash flows. The final purchase consideration may differ from the amount estimated by management and these changes in fair value are recognized in the statement of comprehensive income. The carrying values of the contingent considerations recognized at the balance sheet date are presented in note 25.Significant management judgement and estimates Business combinations In business combinations, management makes estimates related to e.g. future cash flows of an acquired business, fair value adjustments, value and useful life of trademarks and synergies obtained from the acquisition. Goodwill impairment testing In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU at least annually and when there are indications that it might be impaired. The recoverable amount of the cash generating units is based on value in use calculations. Industry specific factors have been taken into account in the discount rate used. The recoverable amount used in impairment testing is assessed by using budgets, forecasts and terminal periods and the sensitivity is analyzed for discount rate, profitability, and changes in residual value growth factors. Changes in these estimates or in the structure or number of cash generating units or group of units may cause impairment in the fair value of assets or goodwill. The estimates concern the expected sale prices of services, expected price development of service costs, and discount rate. The value-in-use estimates require forecasts and assumptions, of which the most significant concern the revenue growth and development of costs, the level of maintenance investments and changes in the discount rate. It is possible that the predictions related to cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significant negative effect on the result and financial position in the future periods.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__50": { "value": "Accounting policy The acquisitions are accounted for using the acquisition method. The cost of the acquisition is measured at the fair value of consideration transferred comprising of the fair values of the assets transferred, liabilities incurred to the former owners of the acquired business, equity interests issued as purchase consideration, and the fair value of any contingent consideration arrangement. The excess of the aggregate of the consideration transferred over the fair value of the net identifiable assets acquired is goodwill. On the acquisition of a subsidiary, fair values are attributed to the identifiable net assets including identifiable intangible assets and contingent liabilities acquired. Significant management judgement and estimates The net assets acquired are measured at fair value. The fair value of the net assets acquired is based on market value or estimated expected cash flows (customer relationships, trademarks and non-competition agreements) or the estimated market value of similar assets. Eezy\u2019s management has used judgement and made assumptions in the customer relationship and trademark fair value determination, which is based on the management assumptions and estimates of the expected long-term revenue and profitability development, length of the customer relationships and discount rate. In addition to the assumptions mentioned, management has made assumptions on the possible impact of competition on Eezy\u2019s business when valuing non-competition agreements. If the estimates and assumptions of the development of the business turn out to be too optimistic, an impairment may be required to be recognized on the assets. The management believes that the estimates and assumptions used are appropriate when determining fair values. The trademarks, customer relationships and non-competition agreements recognized as a result of acquisitions are presented in note 15. The fair value of the contingent consideration included in the acquisition purchase consideration is determined based on the present value of the expected cash flows. The final purchase consideration may differ from the amount estimated by management and these changes in fair value are recognized in the statement of comprehensive income. The carrying values of the contingent considerations recognized at the balance sheet date are presented in note 25.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__55-1": { "value": "15. Goodwill and intangible assets Customer Non-relation-competition Develop-Intangible EUR thousand Goodwill Trademarks IT Software ships agreements ment costs assets total Cost at 1 Jan 2025 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Additions - - 3 797 - - 501 4 298 Disposals - - -1 - - - -1 Cost at 31 Dec 2025 141 654 3 640 20 751 28 618 1 284 2 110 56 402 Accumulated amortization and impairment at 1 Jan 2025 - -3 143 -9 587 -15 775 -711 -693 -29 909 Disposals - - 1 - - - 1 Amortization - -74 -1 875 -2 823 -218 -405 -5 395 Impairment - -12 -57 -961 -36 - -1 066 Accumulated amortization and impairment at 31 Dec 2025 - -3 229 -11 517 -19 560 -965 -1 098 -36 369 Net carrying value at 1 Jan 2025 141 654 497 7 368 12 842 572 917 22 197 Net carrying value at 31 Dec 2025 141 654 411 9 233 9 058 319 1 012 20 033 Customer Non-relation-competition Develop-Intangible EUR thousand Goodwill Trademarks IT Software ships agreements ment costs assets total Cost at 1 Jan 2024 141 654 3 639 14 251 28 618 1 613 1 147 49 269 Additions - 0 2 705 - - 462 3 168 Disposals - - -2 - -329 - -331 Cost at 31 Dec 2024 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Accumulated amortization and impairment at 1 Jan 2024 - -3 068 -8 669 -12 932 -729 -369 -25 767 Disposals - - - - 329 - 329 Amortization - -75 -917 -2 843 -311 -324 -4 471 Accumulated amortization and impairment at 31 Dec 2024 - -3 143 -9 587 -15 775 -711 -693 -29 909 Net carrying value at 1 Jan 2024 141 654 571 5 582 15 686 884 778 23 500 Net carrying value at 31 Dec 2024 141 654 497 7 368 12 842 572 917 22 197Goodwill impairment testing Goodwill is tested for impairment annually to identify any impairment. In addition, the Group monitors any internal and external indicators to identify any signs of impairment. If signs are detected, the carrying value of goodwill is compared to recoverable amount. In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU. Eezy has one group of CGU which is the segment defined by the company and is the level used to monitor the goodwill. If the recoverable amount of the CGU is lower than the carrying value, the difference is recognized as an impairment loss in the statement of comprehensive income. Impairment tests have indicated that the recoverable amount of the CGU exceeds the carrying value and goodwill has not been impaired. Impairment testing and the key assumptions The recoverable amount of the CGU is determined using a value-in-use method. Value-in-use is calculated by discounting the future cash flows. The calculation of the recoverable amount is impacted primarily by changes in the forecasted EBITDA, discount rate used and the estimated revenue growth. The business growth and EBITDA are based on management\u2019s assessment of the future market demand and environment. The key assumptions used in the value-in-use calculations: 31 Dec 2025 31 Dec 2024 The average cumulative increase in revenue, forecast period 9.9% 7.2% Terminal growth assumption 2.0% 2.0% Average EBITDA, forecast period 9.5% 9.0% Forecasted EBITDA, terminal value 10.0% 10.0% Pre-tax discount rate 11.0% 10.5% Impairment testing calculations are based on the cash flow forecasts and the budget prepared by the Group\u2019s management team and approved by the Board of Directors, including the forecast and terminal periods. A five-year forecast period is used in the impairment testing calculations. The (after-tax) discount rate used is based on the weighted average cost of capital (WACC). The management has determined the following assumptions used in the calculations: Assumption Description Revenue growth Revenue growth is based on the review period forecast. The impact of the acquisitions completed in the financial year on the Group\u2019s revenue has been considered in the growth forecast. EBITDA EBITDA is based on the budgeted, forecasted profitability development in the review period as well as expected long-term profitability. Terminal growth assumption The growth assumption for the terminal period has been determined as 2% which represents the long-term inflation projections Discount rate The discount rate is determined based on peer company analysis. The forecasted cash flows are based on the existing business of the group cash generating unit at the time of testing. Expansion investments have not been considered in the cash flow forecast estimates. The group\u2019s cash generating unit provides mainly staffing services. The management judgement and estimates regarding the future have a central role in preparing the impairment testing calculations. The discounted cash flow method used in preparing the calculations requires forecasts and assumptions of which the most significant relate to revenue growth, the development of costs, the level of maintenance investments and changes in the discount rate. The main uncertainty factors in calculations are the general weak economic development as well as the level of inflation and interest rates in Finland and their effect on the economic outlook in HR services. In addition, the increased competition in the personnel service and recruitment market has taken into account. The growth assumption for the terminal period has been determined as 2% which represents the long-term inflation projections. It is possible that the predictions related to the cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significantly negative effect on the result and the financial position in future periods. The result of impairment testing is assessed by comparing recoverable amount of CGU to carrying value of CGU as follows: Recoverable amount / Carrying value Test result less than 1.0 Impairment 1.0-1.2 Exceeds slightly 1.2-1.5 Exceeds clearly more than 1.5 Exceeds remarkably In 2025 and 2024, impairment testing has been performed quarterly. The impairment testing result slightly exceeds; the recoverable amount exceeds the carrying value by EUR 25.8 (47.3) million. No impairment losses have been recognized in any financial periods presented. The management has prepared a sensitivity analysis for the key factors. The table below shows the required change in assumptions that would lead to the recoverable amount being equal to the carrying amount, provided that the assumptions change one at a time. Sensitivity analyses 2025 2024 Decline in EBIT margin more than 1.2 percentage units more than 1.8 percentage units Increase in discount rate more than 1.4 percentage units more than 2.4 percentage unitsAccounting policy Group\u2019s intangible assets comprise mainly goodwill arising from business combinations and other intangible assets identified in connection with the business combinations, such as trademarks, non-competition agreements and customer relationships. An intangible asset is recognized only if it is probable that future economic benefits will flow to the company and its cost can be measured reliably. Other intangible assets with finite useful lives identified in business combinations are recognized separately from goodwill in the balance sheet if they meet the definition of an asset, are identifiable or arise from contracts or legal rights, and their fair value can be measured reliably. Goodwill Goodwill arising from business combinations is the excess of the consideration paid, amount of non-controlling interest in the acquired entity and acquisition-date fair value of any previous equity interests in the acquired entity over the fair value of the net identifiable assets acquired. Goodwill represents the consideration paid for the future economic benefits that cannot be separately identified and recognized. Goodwill is not amortized, but its carrying amount is tested for impairment. Impairment loss is immediately recognized in the income statement if the carrying amount exceeds the recoverable amount. Impairment losses on goodwill are not reversed. Goodwill is measured at cost less any accumulated impairment losses incurred.Impairment of tangible and intangible assets The Group estimates at the end of each balance sheet date if any indications of impairment exist. If such exists, the recoverable amount of the assets is estimated. In addition, the recoverable amount is estimated annually regardless of indications of impairment for the following assets: goodwill, intangible assets with indefinite useful life, and intangible assets under construction. The need for impairment is monitored at the level of cash generating units (CGU), which is the lowest level that is largely independent of the cash inflows from other groups of assets. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. The value in use is the estimate of the future cash flows of an asset or cash generating unit which are discounted to present value. The pre-tax rate which represents the market view of time value of money and risks associated to asset or cash generating unit is used as a discount rate. Impairment loss is recognized if the carrying value of an asset is higher than the recoverable amount. Impairment loss is recognized in profit and loss. The useful life of the asset is reassessed when an impairment loss is recognized. Impairment is reversed if there is a change in estimates used in determining the recoverable amount of an asset. Impairment is not reversed over the carrying value of the asset without recognition of impairment. An impairment loss recognized for goodwill is not reversed in any circumstances. Significant management judgement and estimates Business combinations In business combinations, management makes estimates related to e.g. future cash flows of an acquired business, fair value adjustments, value and useful life of trademarks and synergies obtained from the acquisition. Goodwill impairment testing In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU at least annually and when there are indications that it might be impaired. The recoverable amount of the cash generating units is based on value in use calculations. Industry specific factors have been taken into account in the discount rate used. The recoverable amount used in impairment testing is assessed by using budgets, forecasts and terminal periods and the sensitivity is analyzed for discount rate, profitability, and changes in residual value growth factors. Changes in these estimates or in the structure or number of cash generating units or group of units may cause impairment in the fair value of assets or goodwill. The estimates concern the expected sale prices of services, expected price development of service costs, and discount rate. The value-in-use estimates require forecasts and assumptions, of which the most significant concern the revenue growth and development of costs, the level of maintenance investments and changes in the discount rate. It is possible that the predictions related to cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significant negative effect on the result and financial position in the future periods.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__54-1": { "value": "15. Goodwill and intangible assets Customer Non-relation-competition Develop-Intangible EUR thousand Goodwill Trademarks IT Software ships agreements ment costs assets total Cost at 1 Jan 2025 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Additions - - 3 797 - - 501 4 298 Disposals - - -1 - - - -1 Cost at 31 Dec 2025 141 654 3 640 20 751 28 618 1 284 2 110 56 402 Accumulated amortization and impairment at 1 Jan 2025 - -3 143 -9 587 -15 775 -711 -693 -29 909 Disposals - - 1 - - - 1 Amortization - -74 -1 875 -2 823 -218 -405 -5 395 Impairment - -12 -57 -961 -36 - -1 066 Accumulated amortization and impairment at 31 Dec 2025 - -3 229 -11 517 -19 560 -965 -1 098 -36 369 Net carrying value at 1 Jan 2025 141 654 497 7 368 12 842 572 917 22 197 Net carrying value at 31 Dec 2025 141 654 411 9 233 9 058 319 1 012 20 033 Customer Non-relation-competition Develop-Intangible EUR thousand Goodwill Trademarks IT Software ships agreements ment costs assets total Cost at 1 Jan 2024 141 654 3 639 14 251 28 618 1 613 1 147 49 269 Additions - 0 2 705 - - 462 3 168 Disposals - - -2 - -329 - -331 Cost at 31 Dec 2024 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Accumulated amortization and impairment at 1 Jan 2024 - -3 068 -8 669 -12 932 -729 -369 -25 767 Disposals - - - - 329 - 329 Amortization - -75 -917 -2 843 -311 -324 -4 471 Accumulated amortization and impairment at 31 Dec 2024 - -3 143 -9 587 -15 775 -711 -693 -29 909 Net carrying value at 1 Jan 2024 141 654 571 5 582 15 686 884 778 23 500 Net carrying value at 31 Dec 2024 141 654 497 7 368 12 842 572 917 22 197 Trademarks Eezy has obtained trademarks for the acquired companies in the business combinations. As part of the purchase price allocation a value has been determined for significant trademarks and they are recognized in intangible assets. IT software IT software is included in intangible assets and its cost is amortized over the useful life of the software. Cost associated with maintaining the software is recognized as an expense as incurred. Costs directly attributable to the development of new software are capitalized as part of the software. Accounting for cloud computing arrangements depends on whether the cloud-based software classifies as an intangible asset or a service contract which is recognized under other operating expenses. Cloud-based software cannot be capitalized, but customization, configuration or other costs related to its implementation may be capitalized if IAS 38 criteria are met. Customer relationships In the business combinations, a value has been determined for the existing customer contracts and customer relationships as a part of the purchase price allocation. The value determined in connection with the purchase price allocation has been recognized in intangible assets. Non-competition agreements In business combinations the seller generally agrees to a non-competition agreement related to staffing services for a limited duration. As part of the purchase price allocation a value has been determined for non-competition arrangements and they are Development costs Research expenses are booked as an expense as they are incurred. Development costs are recognized as an intangible asset when the Group can demonstrate that: \u2022 the technical feasibility of completing the intangible asset so that the asset will be available for use or sale, \u2022 the intention is to complete and its ability and intention to use or sell the asset, \u2022 the asset will generate future economic benefits, \u2022 the availability of resources is to complete the asset, \u2022 is the ability to measure reliably the expenditure during development. The development costs recognized as assets are amortized over their estimated useful lives. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Intangible assets are amortized over the following estimated useful life: Trademarks 10 years IT software 3-5 years Non-competition agreements 2-3 years Customer relationships 7-10 years Development costs 3-5 years The residual value, useful life and amortization methods are reviewed at least at each financial year-end and adjusted to reflect the changes in economic benefit expectations. The amortization of intangible assets is commenced, when the asset is ready for its intended use. Amortization is terminated when an intangible asset is classified (or included in the group that is classified) as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Impairment of tangible and intangible assets The Group estimates at the end of each balance sheet date if any indications of impairment exist. If such exists, the recoverable amount of the assets is estimated. In addition, the recoverable amount is estimated annually regardless of indications of impairment for the following assets: goodwill, intangible assets with indefinite useful life, and intangible assets under construction. The need for impairment is monitored at the level of cash generating units (CGU), which is the lowest level that is largely independent of the cash inflows from other groups of assets. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. The value in use is the estimate of the future cash flows of an asset or cash generating unit which are discounted to present value. The pre-tax rate which represents the market view of time value of money and risks associated to asset or cash generating unit is used as a discount rate. Impairment loss is recognized if the carrying value of an asset is higher than the recoverable amount. Impairment loss is recognized in profit and loss. The useful life of the asset is reassessed when an impairment loss is recognized. Impairment is reversed if there is a change in estimates used in determining the recoverable amount of an asset. Impairment is not reversed over the carrying value of the asset without recognition of impairment. An impairment loss recognized for goodwill is not reversed in any circumstances. Significant management judgement and estimates Business combinations In business combinations, management makes estimates related to e.g. future cash flows of an acquired business, fair value adjustments, value and useful life of trademarks and synergies obtained from the acquisition.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__53": { "value": "15. Goodwill and intangible assets Customer Non-relation-competition Develop-Intangible EUR thousand Goodwill Trademarks IT Software ships agreements ment costs assets total Cost at 1 Jan 2025 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Additions - - 3 797 - - 501 4 298 Disposals - - -1 - - - -1 Cost at 31 Dec 2025 141 654 3 640 20 751 28 618 1 284 2 110 56 402 Accumulated amortization and impairment at 1 Jan 2025 - -3 143 -9 587 -15 775 -711 -693 -29 909 Disposals - - 1 - - - 1 Amortization - -74 -1 875 -2 823 -218 -405 -5 395 Impairment - -12 -57 -961 -36 - -1 066 Accumulated amortization and impairment at 31 Dec 2025 - -3 229 -11 517 -19 560 -965 -1 098 -36 369 Net carrying value at 1 Jan 2025 141 654 497 7 368 12 842 572 917 22 197 Net carrying value at 31 Dec 2025 141 654 411 9 233 9 058 319 1 012 20 033 Customer Non-relation-competition Develop-Intangible EUR thousand Goodwill Trademarks IT Software ships agreements ment costs assets total Cost at 1 Jan 2024 141 654 3 639 14 251 28 618 1 613 1 147 49 269 Additions - 0 2 705 - - 462 3 168 Disposals - - -2 - -329 - -331 Cost at 31 Dec 2024 141 654 3 640 16 955 28 618 1 284 1 610 52 106 Accumulated amortization and impairment at 1 Jan 2024 - -3 068 -8 669 -12 932 -729 -369 -25 767 Disposals - - - - 329 - 329 Amortization - -75 -917 -2 843 -311 -324 -4 471 Accumulated amortization and impairment at 31 Dec 2024 - -3 143 -9 587 -15 775 -711 -693 -29 909 Net carrying value at 1 Jan 2024 141 654 571 5 582 15 686 884 778 23 500 Net carrying value at 31 Dec 2024 141 654 497 7 368 12 842 572 917 22 197Goodwill impairment testing Goodwill is tested for impairment annually to identify any impairment. In addition, the Group monitors any internal and external indicators to identify any signs of impairment. If signs are detected, the carrying value of goodwill is compared to recoverable amount. In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU. Eezy has one group of CGU which is the segment defined by the company and is the level used to monitor the goodwill. If the recoverable amount of the CGU is lower than the carrying value, the difference is recognized as an impairment loss in the statement of comprehensive income. Impairment tests have indicated that the recoverable amount of the CGU exceeds the carrying value and goodwill has not been impaired. Impairment testing and the key assumptions The recoverable amount of the CGU is determined using a value-in-use method. Value-in-use is calculated by discounting the future cash flows. The calculation of the recoverable amount is impacted primarily by changes in the forecasted EBITDA, discount rate used and the estimated revenue growth. The business growth and EBITDA are based on management\u2019s assessment of the future market demand and environment. The key assumptions used in the value-in-use calculations: 31 Dec 2025 31 Dec 2024 The average cumulative increase in revenue, forecast period 9.9% 7.2% Terminal growth assumption 2.0% 2.0% Average EBITDA, forecast period 9.5% 9.0% Forecasted EBITDA, terminal value 10.0% 10.0% Pre-tax discount rate 11.0% 10.5% Impairment testing calculations are based on the cash flow forecasts and the budget prepared by the Group\u2019s management team and approved by the Board of Directors, including the forecast and terminal periods. A five-year forecast period is used in the impairment testing calculations. The (after-tax) discount rate used is based on the weighted average cost of capital (WACC). The management has determined the following assumptions used in the calculations: Assumption Description Revenue growth Revenue growth is based on the review period forecast. The impact of the acquisitions completed in the financial year on the Group\u2019s revenue has been considered in the growth forecast. EBITDA EBITDA is based on the budgeted, forecasted profitability development in the review period as well as expected long-term profitability. Terminal growth assumption The growth assumption for the terminal period has been determined as 2% which represents the long-term inflation projections Discount rate The discount rate is determined based on peer company analysis. The forecasted cash flows are based on the existing business of the group cash generating unit at the time of testing. Expansion investments have not been considered in the cash flow forecast estimates. The group\u2019s cash generating unit provides mainly staffing services. The management judgement and estimates regarding the future have a central role in preparing the impairment testing calculations. The discounted cash flow method used in preparing the calculations requires forecasts and assumptions of which the most significant relate to revenue growth, the development of costs, the level of maintenance investments and changes in the discount rate. The main uncertainty factors in calculations are the general weak economic development as well as the level of inflation and interest rates in Finland and their effect on the economic outlook in HR services. In addition, the increased competition in the personnel service and recruitment market has taken into account. The growth assumption for the terminal period has been determined as 2% which represents the long-term inflation projections. It is possible that the predictions related to the cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significantly negative effect on the result and the financial position in future periods. The result of impairment testing is assessed by comparing recoverable amount of CGU to carrying value of CGU as follows: Recoverable amount / Carrying value Test result less than 1.0 Impairment 1.0-1.2 Exceeds slightly 1.2-1.5 Exceeds clearly more than 1.5 Exceeds remarkably In 2025 and 2024, impairment testing has been performed quarterly. The impairment testing result slightly exceeds; the recoverable amount exceeds the carrying value by EUR 25.8 (47.3) million. No impairment losses have been recognized in any financial periods presented. The management has prepared a sensitivity analysis for the key factors. The table below shows the required change in assumptions that would lead to the recoverable amount being equal to the carrying amount, provided that the assumptions change one at a time. Sensitivity analyses 2025 2024 Decline in EBIT margin more than 1.2 percentage units more than 1.8 percentage units Increase in discount rate more than 1.4 percentage units more than 2.4 percentage unitsAccounting policy Group\u2019s intangible assets comprise mainly goodwill arising from business combinations and other intangible assets identified in connection with the business combinations, such as trademarks, non-competition agreements and customer relationships. An intangible asset is recognized only if it is probable that future economic benefits will flow to the company and its cost can be measured reliably. Other intangible assets with finite useful lives identified in business combinations are recognized separately from goodwill in the balance sheet if they meet the definition of an asset, are identifiable or arise from contracts or legal rights, and their fair value can be measured reliably. Goodwill Goodwill arising from business combinations is the excess of the consideration paid, amount of non-controlling interest in the acquired entity and acquisition-date fair value of any previous equity interests in the acquired entity over the fair value of the net identifiable assets acquired. Goodwill represents the consideration paid for the future economic benefits that cannot be separately identified and recognized. Goodwill is not amortized, but its carrying amount is tested for impairment. Impairment loss is immediately recognized in the income statement if the carrying amount exceeds the recoverable amount. Impairment losses on goodwill are not reversed. Goodwill is measured at cost less any accumulated impairment losses incurred. Trademarks Eezy has obtained trademarks for the acquired companies in the business combinations. As part of the purchase price allocation a value has been determined for significant trademarks and they are recognized in intangible assets. IT software IT software is included in intangible assets and its cost is amortized over the useful life of the software. Cost associated with maintaining the software is recognized as an expense as incurred. Costs directly attributable to the development of new software are capitalized as part of the software. Accounting for cloud computing arrangements depends on whether the cloud-based software classifies as an intangible asset or a service contract which is recognized under other operating expenses. Cloud-based software cannot be capitalized, but customization, configuration or other costs related to its implementation may be capitalized if IAS 38 criteria are met. Customer relationships In the business combinations, a value has been determined for the existing customer contracts and customer relationships as a part of the purchase price allocation. The value determined in connection with the purchase price allocation has been recognized in intangible assets. Non-competition agreements In business combinations the seller generally agrees to a non-competition agreement related to staffing services for a limited duration. As part of the purchase price allocation a value has been determined for non-competition arrangements and they are Development costs Research expenses are booked as an expense as they are incurred. Development costs are recognized as an intangible asset when the Group can demonstrate that: \u2022 the technical feasibility of completing the intangible asset so that the asset will be available for use or sale, \u2022 the intention is to complete and its ability and intention to use or sell the asset, \u2022 the asset will generate future economic benefits, \u2022 the availability of resources is to complete the asset, \u2022 is the ability to measure reliably the expenditure during development. The development costs recognized as assets are amortized over their estimated useful lives. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Intangible assets are amortized over the following estimated useful life: Trademarks 10 years IT software 3-5 years Non-competition agreements 2-3 years Customer relationships 7-10 years Development costs 3-5 years The residual value, useful life and amortization methods are reviewed at least at each financial year-end and adjusted to reflect the changes in economic benefit expectations. The amortization of intangible assets is commenced, when the asset is ready for its intended use. Amortization is terminated when an intangible asset is classified (or included in the group that is classified) as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Impairment of tangible and intangible assets The Group estimates at the end of each balance sheet date if any indications of impairment exist. If such exists, the recoverable amount of the assets is estimated. In addition, the recoverable amount is estimated annually regardless of indications of impairment for the following assets: goodwill, intangible assets with indefinite useful life, and intangible assets under construction. The need for impairment is monitored at the level of cash generating units (CGU), which is the lowest level that is largely independent of the cash inflows from other groups of assets. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. The value in use is the estimate of the future cash flows of an asset or cash generating unit which are discounted to present value. The pre-tax rate which represents the market view of time value of money and risks associated to asset or cash generating unit is used as a discount rate. Impairment loss is recognized if the carrying value of an asset is higher than the recoverable amount. Impairment loss is recognized in profit and loss. The useful life of the asset is reassessed when an impairment loss is recognized. Impairment is reversed if there is a change in estimates used in determining the recoverable amount of an asset. Impairment is not reversed over the carrying value of the asset without recognition of impairment. An impairment loss recognized for goodwill is not reversed in any circumstances. Significant management judgement and estimates Business combinations In business combinations, management makes estimates related to e.g. future cash flows of an acquired business, fair value adjustments, value and useful life of trademarks and synergies obtained from the acquisition. Goodwill impairment testing In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU at least annually and when there are indications that it might be impaired. The recoverable amount of the cash generating units is based on value in use calculations. Industry specific factors have been taken into account in the discount rate used. The recoverable amount used in impairment testing is assessed by using budgets, forecasts and terminal periods and the sensitivity is analyzed for discount rate, profitability, and changes in residual value growth factors. Changes in these estimates or in the structure or number of cash generating units or group of units may cause impairment in the fair value of assets or goodwill. The estimates concern the expected sale prices of services, expected price development of service costs, and discount rate. The value-in-use estimates require forecasts and assumptions, of which the most significant concern the revenue growth and development of costs, the level of maintenance investments and changes in the discount rate. It is possible that the predictions related to cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significant negative effect on the result and financial position in the future periods.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__59": { "value": "Accounting policy Group\u2019s intangible assets comprise mainly goodwill arising from business combinations and other intangible assets identified in connection with the business combinations, such as trademarks, non-competition agreements and customer relationships. An intangible asset is recognized only if it is probable that future economic benefits will flow to the company and its cost can be measured reliably. Other intangible assets with finite useful lives identified in business combinations are recognized separately from goodwill in the balance sheet if they meet the definition of an asset, are identifiable or arise from contracts or legal rights, and their fair value can be measured reliably. Goodwill Goodwill arising from business combinations is the excess of the consideration paid, amount of non-controlling interest in the acquired entity and acquisition-date fair value of any previous equity interests in the acquired entity over the fair value of the net identifiable assets acquired. Goodwill represents the consideration paid for the future economic benefits that cannot be separately identified and recognized. Goodwill is not amortized, but its carrying amount is tested for impairment. Impairment loss is immediately recognized in the income statement if the carrying amount exceeds the recoverable amount. Impairment losses on goodwill are not reversed. Goodwill is measured at cost less any accumulated impairment losses incurred. Trademarks Eezy has obtained trademarks for the acquired companies in the business combinations. As part of the purchase price allocation a value has been determined for significant trademarks and they are recognized in intangible assets. IT software IT software is included in intangible assets and its cost is amortized over the useful life of the software. Cost associated with maintaining the software is recognized as an expense as incurred. Costs directly attributable to the development of new software are capitalized as part of the software. Accounting for cloud computing arrangements depends on whether the cloud-based software classifies as an intangible asset or a service contract which is recognized under other operating expenses. Cloud-based software cannot be capitalized, but customization, configuration or other costs related to its implementation may be capitalized if IAS 38 criteria are met. Customer relationships In the business combinations, a value has been determined for the existing customer contracts and customer relationships as a part of the purchase price allocation. The value determined in connection with the purchase price allocation has been recognized in intangible assets. Non-competition agreements In business combinations the seller generally agrees to a non-competition agreement related to staffing services for a limited duration. As part of the purchase price allocation a value has been determined for non-competition arrangements and they are Development costs Research expenses are booked as an expense as they are incurred. Development costs are recognized as an intangible asset when the Group can demonstrate that: \u2022 the technical feasibility of completing the intangible asset so that the asset will be available for use or sale, \u2022 the intention is to complete and its ability and intention to use or sell the asset, \u2022 the asset will generate future economic benefits, \u2022 the availability of resources is to complete the asset, \u2022 is the ability to measure reliably the expenditure during development. The development costs recognized as assets are amortized over their estimated useful lives. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Intangible assets are amortized over the following estimated useful life: Trademarks 10 years IT software 3-5 years Non-competition agreements 2-3 years Customer relationships 7-10 years Development costs 3-5 years The residual value, useful life and amortization methods are reviewed at least at each financial year-end and adjusted to reflect the changes in economic benefit expectations. The amortization of intangible assets is commenced, when the asset is ready for its intended use. Amortization is terminated when an intangible asset is classified (or included in the group that is classified) as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Impairment of tangible and intangible assets The Group estimates at the end of each balance sheet date if any indications of impairment exist. If such exists, the recoverable amount of the assets is estimated. In addition, the recoverable amount is estimated annually regardless of indications of impairment for the following assets: goodwill, intangible assets with indefinite useful life, and intangible assets under construction. The need for impairment is monitored at the level of cash generating units (CGU), which is the lowest level that is largely independent of the cash inflows from other groups of assets. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. The value in use is the estimate of the future cash flows of an asset or cash generating unit which are discounted to present value. The pre-tax rate which represents the market view of time value of money and risks associated to asset or cash generating unit is used as a discount rate. Impairment loss is recognized if the carrying value of an asset is higher than the recoverable amount. Impairment loss is recognized in profit and loss. The useful life of the asset is reassessed when an impairment loss is recognized. Impairment is reversed if there is a change in estimates used in determining the recoverable amount of an asset. Impairment is not reversed over the carrying value of the asset without recognition of impairment. An impairment loss recognized for goodwill is not reversed in any circumstances. Significant management judgement and estimates Business combinations In business combinations, management makes estimates related to e.g. future cash flows of an acquired business, fair value adjustments, value and useful life of trademarks and synergies obtained from the acquisition. Goodwill impairment testing In the goodwill impairment testing, the carrying value of the group of cash generating units (CGU) is compared to the recoverable amount of the CGU at least annually and when there are indications that it might be impaired. The recoverable amount of the cash generating units is based on value in use calculations. Industry specific factors have been taken into account in the discount rate used. The recoverable amount used in impairment testing is assessed by using budgets, forecasts and terminal periods and the sensitivity is analyzed for discount rate, profitability, and changes in residual value growth factors. Changes in these estimates or in the structure or number of cash generating units or group of units may cause impairment in the fair value of assets or goodwill. The estimates concern the expected sale prices of services, expected price development of service costs, and discount rate. The value-in-use estimates require forecasts and assumptions, of which the most significant concern the revenue growth and development of costs, the level of maintenance investments and changes in the discount rate. It is possible that the predictions related to cash flow forecasts are not achieved. As a result, the impairment of goodwill or other assets may have a significant negative effect on the result and financial position in the future periods.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__60": { "value": "Research expenses are booked as an expense as they are incurred. Development costs are recognized as an intangible asset when the Group can demonstrate that: \u2022 the technical feasibility of completing the intangible asset so that the asset will be available for use or sale, \u2022 the intention is to complete and its ability and intention to use or sell the asset, \u2022 the asset will generate future economic benefits, \u2022 the availability of resources is to complete the asset, \u2022 is the ability to measure reliably the expenditure during development. The development costs recognized as assets are amortized over their estimated useful lives. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period.", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__61-1": { "value": "Intangible assets are amortized over the following estimated useful life: Trademarks 10 years IT software 3-5 years Non-competition agreements 2-3 years Customer relationships 7-10 years Development costs 3-5 years The residual value, useful life and amortization methods are reviewed at least at each financial year-end and adjusted to reflect the changes in economic benefit expectations. The amortization of intangible assets is commenced, when the asset is ready for its intended use. Amortization is terminated when an intangible asset is classified (or included in the group that is classified) as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.The Groups property, plant and equipment are depreciated over the estimated useful life. The depreciation periods are 5-8 years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__62-1": { "value": "Impairment of tangible and intangible assets The Group estimates at the end of each balance sheet date if any indications of impairment exist. If such exists, the recoverable amount of the assets is estimated. In addition, the recoverable amount is estimated annually regardless of indications of impairment for the following assets: goodwill, intangible assets with indefinite useful life, and intangible assets under construction. The need for impairment is monitored at the level of cash generating units (CGU), which is the lowest level that is largely independent of the cash inflows from other groups of assets. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and its value in use. The value in use is the estimate of the future cash flows of an asset or cash generating unit which are discounted to present value. The pre-tax rate which represents the market view of time value of money and risks associated to asset or cash generating unit is used as a discount rate. Impairment loss is recognized if the carrying value of an asset is higher than the recoverable amount. Impairment loss is recognized in profit and loss. The useful life of the asset is reassessed when an impairment loss is recognized. Impairment is reversed if there is a change in estimates used in determining the recoverable amount of an asset. Impairment is not reversed over the carrying value of the asset without recognition of impairment. An impairment loss recognized for goodwill is not reversed in any circumstances.The residual value and useful life of property, plant and equipment are reviewed at least annually at the balance sheet date and impairment adjustments are made if necessary. The Group estimates if there are any indications for impairment at each balance sheet date. If the carrying value of the asset is greater than the recoverable amount, the carrying value of the asset is reduced to its recoverable amount immediately. An item of property, plant and equipment classified as held for sale in accordance with IFRS 5 is not depreciated.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__66-1": { "value": "16. Property, plant and equipment Machinery Machinery and Buildings, and equipment, EUR thousand Buildings right-of-use equipment right-of-use Other Total Cost at 1 Jan 2025 789 10 513 1 144 702 96 13 243 Additions 141 852 3 48 - 1 044 Disposals - -942 -114 -317 - -1 372 Revaluation - -256 - -40 0 -296 Cost at 31 Dec 2025 931 10 167 1 033 393 97 12 619 Accumulated depreciation and impairment at 1 Jan 2025 -656 -6 054 -1 076 -407 -34 -8 228 Disposals - 942 112 317 - 1 370 Depreciation -75 -1 787 -12 -156 -21 -2 051 Impairment -3 -327 -26 - - -356 Accumulated depreciation and impairment at 31 Dec 2025 -735 -7 227 -1 001 -246 -55 -9 264 Net carrying value at 1 Jan 2025 133 4 458 68 294 62 5 016 Net carrying value at 31 Dec 2025 196 2 940 31 146 41 3 355 Machinery Machinery and Buildings, and equipment, EUR thousand Buildings right-of-use equipment right-of-use Other Total Cost at 1 Jan 2024 887 10 134 1 224 738 95 13 078 Additions 25 310 10 239 - 583 Disposals -123 -24 -90 -201 - -438 Revaluation - 94 - -74 1 20 Cost at 31 Dec 2024 789 10 513 1 144 702 96 13 243 Accumulated depreciation and impairment at 1 Jan 2024 -585 -3 032 -1 066 -415 -14 -5 110 Disposals 104 24 24 201 - 353 Depreciation -76 -2 256 -34 -193 -21 -2 579 Impairment -100 -792 - - - -892 Accumulated depreciation and impairment at 31 Dec 2024 -656 -6 054 -1 076 -407 -34 -8 228 Net carrying value at 1 Jan 2024 302 7 102 159 323 81 7 969 Net carrying value at 31 Dec 2024 133 4 458 68 294 62 5 016 Accounting policy Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses and is recognized in the balance sheet when it is probable that future economic benefits will flow to the Group and costs can be measured reliably. The cost of property, plant and equipment comprises the expenses directly attributable to the acquisition. The subsequent expenses incurred are recognized in the carrying value of an item of property, plant and equipment or as a separate item if it is probable that future economic benefits will flow to the Group and costs can be measured reliably. Repair and maintenance expenses are recognized in profit or loss as incurred. If an item of property, plant and equipment consists of several separate parts that have different useful life each part is recognized as a separate item. The Groups property, plant and equipment are depreciated over the estimated useful life. The depreciation periods are 5-8 years. The residual value and useful life of property, plant and equipment are reviewed at least annually at the balance sheet date and impairment adjustments are made if necessary. The Group estimates if there are any indications for impairment at each balance sheet date. If the carrying value of the asset is greater than the recoverable amount, the carrying value of the asset is reduced to its recoverable amount immediately. An item of property, plant and equipment classified as held for sale in accordance with IFRS 5 is not depreciated. The gains and losses from the sale of property, plant and equipment are presented in the other operating income or expenses. The gain or loss is determined as a difference between the sales price and carrying value.17. Leases Eezy\u2019s leases relate primally to premises and cars. The most significant leases are for the premises in the largest cities in which the operations have been centralized. These leases are mainly 3 to 5-year fixed term leases. Leases may include extension options and it is determined on a lease-by-lease basis if the extension option is exercised or not. Smaller premises have been leased for a perpetual term. Right-of-use assets are presented in note 16. The following lease liabilities are included in the borrowings in the balance sheet: Lease liabilities EUR thousand 31 Dec 2025 31 Dec 2024 Current 1 746 2 399 Non-current 2 060 3 274 Total 3 806 5 673 The maturity of the lease liabilities is presented in note 26. The following amounts related to leases are recognized in profit or loss: EUR thousand 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Depreciation -1 943 -2 449 Impairment losses -327 -792 Interest expenses from lease liabilities -214 -308 Lease expenses from short term leases -28 -107 Lease expenses from leases of low value assets -729 -789 The total cash outflow for leases in 2025 was EUR 3 275 (3 688) thousand. Accounting policy Right-of-use assets are measured at cost comprising the amount of the lease liability and any prepayments. Right-of-use assets are depreciated over the shorter of the asset\u2019s useful life and the lease term. Lease liability is initially measured at the commencement of the lease at the present value of the future payments. Lease payments include fixed payments and variable lease payments based on an index. Lease payments are discounted using the lessee\u2019s incremental borrowing rate. Eezy\u2019s leases include variable lease payments based on an index which are not included in the measurement of the lease liability until they realize. The lease liability is remeasured when the lease payment based on an index change. A corresponding adjustment is done to the right-of-use asset amount. Lease payments are allocated between principal and finance cost. The finance cost is expensed over the lease term to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Eezy\u2019s leases include lease components and non-lease components. The consideration in the contract is allocated to the lease and non-lease components based on their relative stand-alone prices. Payments for short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the result for the period. Short-term leases are leases with a lease term of 12 months or less. Exemption is applied to all classes of underlying assets. Low-value assets comprise IT equipment and machinery and office equipment. Significant management judgement and estimates In determining the lease term, management considers all facts and circumstances that create an economic incentive to exercise an extension option, or not to exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated). Otherwise the Group assesses the historical leases and need for replacement leases when determining lease terms. The lease term is reassessed if a significant event or significant change in circumstances occurs or the Group becomes obliged to exercise or not to exercise an option.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__65": { "value": "16. Property, plant and equipment Machinery Machinery and Buildings, and equipment, EUR thousand Buildings right-of-use equipment right-of-use Other Total Cost at 1 Jan 2025 789 10 513 1 144 702 96 13 243 Additions 141 852 3 48 - 1 044 Disposals - -942 -114 -317 - -1 372 Revaluation - -256 - -40 0 -296 Cost at 31 Dec 2025 931 10 167 1 033 393 97 12 619 Accumulated depreciation and impairment at 1 Jan 2025 -656 -6 054 -1 076 -407 -34 -8 228 Disposals - 942 112 317 - 1 370 Depreciation -75 -1 787 -12 -156 -21 -2 051 Impairment -3 -327 -26 - - -356 Accumulated depreciation and impairment at 31 Dec 2025 -735 -7 227 -1 001 -246 -55 -9 264 Net carrying value at 1 Jan 2025 133 4 458 68 294 62 5 016 Net carrying value at 31 Dec 2025 196 2 940 31 146 41 3 355 Machinery Machinery and Buildings, and equipment, EUR thousand Buildings right-of-use equipment right-of-use Other Total Cost at 1 Jan 2024 887 10 134 1 224 738 95 13 078 Additions 25 310 10 239 - 583 Disposals -123 -24 -90 -201 - -438 Revaluation - 94 - -74 1 20 Cost at 31 Dec 2024 789 10 513 1 144 702 96 13 243 Accumulated depreciation and impairment at 1 Jan 2024 -585 -3 032 -1 066 -415 -14 -5 110 Disposals 104 24 24 201 - 353 Depreciation -76 -2 256 -34 -193 -21 -2 579 Impairment -100 -792 - - - -892 Accumulated depreciation and impairment at 31 Dec 2024 -656 -6 054 -1 076 -407 -34 -8 228 Net carrying value at 1 Jan 2024 302 7 102 159 323 81 7 969 Net carrying value at 31 Dec 2024 133 4 458 68 294 62 5 016 Accounting policy Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses and is recognized in the balance sheet when it is probable that future economic benefits will flow to the Group and costs can be measured reliably. The cost of property, plant and equipment comprises the expenses directly attributable to the acquisition. The subsequent expenses incurred are recognized in the carrying value of an item of property, plant and equipment or as a separate item if it is probable that future economic benefits will flow to the Group and costs can be measured reliably. Repair and maintenance expenses are recognized in profit or loss as incurred. If an item of property, plant and equipment consists of several separate parts that have different useful life each part is recognized as a separate item. The Groups property, plant and equipment are depreciated over the estimated useful life. The depreciation periods are 5-8 years. The residual value and useful life of property, plant and equipment are reviewed at least annually at the balance sheet date and impairment adjustments are made if necessary. The Group estimates if there are any indications for impairment at each balance sheet date. If the carrying value of the asset is greater than the recoverable amount, the carrying value of the asset is reduced to its recoverable amount immediately. An item of property, plant and equipment classified as held for sale in accordance with IFRS 5 is not depreciated. The gains and losses from the sale of property, plant and equipment are presented in the other operating income or expenses. The gain or loss is determined as a difference between the sales price and carrying value.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__67": { "value": "Accounting policy Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses and is recognized in the balance sheet when it is probable that future economic benefits will flow to the Group and costs can be measured reliably. The cost of property, plant and equipment comprises the expenses directly attributable to the acquisition. The subsequent expenses incurred are recognized in the carrying value of an item of property, plant and equipment or as a separate item if it is probable that future economic benefits will flow to the Group and costs can be measured reliably. Repair and maintenance expenses are recognized in profit or loss as incurred. If an item of property, plant and equipment consists of several separate parts that have different useful life each part is recognized as a separate item. The Groups property, plant and equipment are depreciated over the estimated useful life. The depreciation periods are 5-8 years. The residual value and useful life of property, plant and equipment are reviewed at least annually at the balance sheet date and impairment adjustments are made if necessary. The Group estimates if there are any indications for impairment at each balance sheet date. If the carrying value of the asset is greater than the recoverable amount, the carrying value of the asset is reduced to its recoverable amount immediately. An item of property, plant and equipment classified as held for sale in accordance with IFRS 5 is not depreciated. The gains and losses from the sale of property, plant and equipment are presented in the other operating income or expenses. The gain or loss is determined as a difference between the sales price and carrying value.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__71": { "value": "Accounting policy Right-of-use assets are measured at cost comprising the amount of the lease liability and any prepayments. Right-of-use assets are depreciated over the shorter of the asset\u2019s useful life and the lease term. Lease liability is initially measured at the commencement of the lease at the present value of the future payments. Lease payments include fixed payments and variable lease payments based on an index. Lease payments are discounted using the lessee\u2019s incremental borrowing rate. Eezy\u2019s leases include variable lease payments based on an index which are not included in the measurement of the lease liability until they realize. The lease liability is remeasured when the lease payment based on an index change. A corresponding adjustment is done to the right-of-use asset amount. Lease payments are allocated between principal and finance cost. The finance cost is expensed over the lease term to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Eezy\u2019s leases include lease components and non-lease components. The consideration in the contract is allocated to the lease and non-lease components based on their relative stand-alone prices. Payments for short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the result for the period. Short-term leases are leases with a lease term of 12 months or less. Exemption is applied to all classes of underlying assets. Low-value assets comprise IT equipment and machinery and office equipment. Significant management judgement and estimates In determining the lease term, management considers all facts and circumstances that create an economic incentive to exercise an extension option, or not to exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated). Otherwise the Group assesses the historical leases and need for replacement leases when determining lease terms. The lease term is reassessed if a significant event or significant change in circumstances occurs or the Group becomes obliged to exercise or not to exercise an option.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__73": { "value": "18. Investments in shares Fair values of investments and the fair value hierarchy levels are presented in the table below: EUR thousand 31 Dec 2025 Fair value Level 31 Dec 2024 Fair value Level Investments in shares, unquoted 240 3 240 3 Total 240 240 The changes in level 3 items are as follows: Share investments 1 Jan 2024 240 31 Dec 2024 240 31 Dec 2025 240 In addition, the Group has contingent consideration liabilities which were classified as level 3 in the fair value hierarchy. More information is presented in note 25. Accounting policy Share investments are measured at fair value. Eezy\u2019s share investments consist of unlisted shares. The fair value of the unlisted shares is determined by using valuation models. They are measured at cost when it is determined that the acquisition cost is a reasonable estimate of fair value. The financial instruments measured at fair value in the balance sheet are classified based on the following fair value hierarchy levels: Level 1: The fair value of publicly traded instruments (like listed shares) is based on the quoted year-end market prices of similar assets or liabilities in active markets. The bid price is used as the quoted market price. Level 2: The fair value of financial instruments that are not traded on the active market is determined with a valuation technique. These techniques maximize the use of observable market data and apply company specific estimates only to a minimal degree. When all significant inputs needed to determine the fair value of the instrument are observable, the instrument is categorized on level 2. Level 3: If one or several significant inputs are not based on observable market data, the instrument is categorized on level 3. Such instruments include the Company\u2019s investments in unlisted shares. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__74": { "value": "Accounting policy Share investments are measured at fair value. Eezy\u2019s share investments consist of unlisted shares. The fair value of the unlisted shares is determined by using valuation models. They are measured at cost when it is determined that the acquisition cost is a reasonable estimate of fair value. The financial instruments measured at fair value in the balance sheet are classified based on the following fair value hierarchy levels: Level 1: The fair value of publicly traded instruments (like listed shares) is based on the quoted year-end market prices of similar assets or liabilities in active markets. The bid price is used as the quoted market price. Level 2: The fair value of financial instruments that are not traded on the active market is determined with a valuation technique. These techniques maximize the use of observable market data and apply company specific estimates only to a minimal degree. When all significant inputs needed to determine the fair value of the instrument are observable, the instrument is categorized on level 2. Level 3: If one or several significant inputs are not based on observable market data, the instrument is categorized on level 3. Such instruments include the Company\u2019s investments in unlisted shares.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__76": { "value": "19. Deferred tax assets and liabilities Deferred taxes are recognized for all temporary differences. The changes in deferred taxes are as follows: Recognized in EUR thousand 1 Jan 2025 profit or loss 31 Dec 2025 Deferred tax assets Tax losses carried forward 112 114 226 Tax losses from the period 18 221 239 Credit loss provision 61 38 99 Leases 951 -388 562 Other temporary differences 28 -9 19 Total 1 169 -25 1 144 Deducted from/against deferred tax liabilities -773 297 -476 Total 396 272 668 Recognized in EUR thousand 1 Jan 2024 profit or loss 31 Dec 2024 Deferred tax assets Tax losses carried forward 75 37 112 Tax losses from the period 50 -32 18 Credit loss provision 82 -21 61 Leases 1 485 -535 951 Other temporary differences 37 -9 28 Total 1 729 -560 1 169 Deducted from/against deferred tax liabilities -1 457 684 -773 Total 272 124 396 Recognized in EUR thousand 1 Jan 2025 profit or loss 31 Dec 2025 Deferred tax liabilities Business combinations 3 226 -1 155 2 071 Loans 16 16 32 Leases 1 128 -369 759 Total 4 369 -1 508 2 861 Deducted from/against deferred tax assets -1 128 369 -759 Total 3 241 -1 139 2 103 Recognized in EUR thousand 1 Jan 2024 profit or loss 31 Dec 2024 Deferred tax liabilities Business combinations 3 782 -556 3 226 Loans 20 -4 16 Leases 1 513 -385 1 128 Total 5 315 -945 4 369 Deducted from/against deferred tax assets -1 513 385 -1 128 Total 3 802 -560 3 241 Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and the deferred taxes related to the income tax of the same taxable entity. Accounting policy Deferred taxes are recognized for all temporary differences between the carrying values and the tax bases. The largest temporary differences arise from the fair value adjustments of assets and liabilities in business combinations and unused tax losses. Deferred taxes are calculated using the tax rates enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognized to the extent that it is probable that future taxable income will be generated against which the deductible temporary difference can be utilized. The recognition criteria of the deferred tax asset is assessed at each balance sheet date. However, a deferred tax liability is not recognized in situations where a deferred tax liability arises from the initial recognition of goodwill when the transaction is other than a business combination and does not affect the accounting nor the taxable profit or loss at the time of the transaction nor does it create equal taxable or tax-deductible temporary differences. Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset the current tax assets against current tax liabilities, and when the deferred tax assets and liabilities are related to the income tax levied by the same taxation authority either from the same taxable entity or different taxable entities when there is an intention to settle the asset and the liability on a net basis. Significant management judgement and estimates Eezy\u2019s management uses judgement when recognizing deferred tax assets and liabilities in the balance sheet. Deferred tax assets are recognized on the balance sheet only if the utilization of the assets is seen as more probable than not utilizing the deferred tax assets. Utilization is subject to future generations of taxable income. To assess whether the convincing evidence threshold per IAS 12 is met, the company has prepared forecasts for future periods that take into consideration the tax regulations in effect at the time of calculation. Assumptions related to the generation of future taxable profit are based on the management\u2019s estimates on future cash flows. The Group\u2019s ability to generate taxable income is also subject to the general economic situation, financing, competitiveness and regulation environment which are not in the Group\u2019s control. These estimates and assumptions involve risks and uncertainty, and thus it is possible that the changes in circumstances will change the expectations which may affect the amount of the deferred tax liabilities and assets recognized as well as other unrecognized tax losses and temporary differences.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__75": { "value": "19. Deferred tax assets and liabilities Deferred taxes are recognized for all temporary differences. The changes in deferred taxes are as follows: Recognized in EUR thousand 1 Jan 2025 profit or loss 31 Dec 2025 Deferred tax assets Tax losses carried forward 112 114 226 Tax losses from the period 18 221 239 Credit loss provision 61 38 99 Leases 951 -388 562 Other temporary differences 28 -9 19 Total 1 169 -25 1 144 Deducted from/against deferred tax liabilities -773 297 -476 Total 396 272 668 Recognized in EUR thousand 1 Jan 2024 profit or loss 31 Dec 2024 Deferred tax assets Tax losses carried forward 75 37 112 Tax losses from the period 50 -32 18 Credit loss provision 82 -21 61 Leases 1 485 -535 951 Other temporary differences 37 -9 28 Total 1 729 -560 1 169 Deducted from/against deferred tax liabilities -1 457 684 -773 Total 272 124 396 Recognized in EUR thousand 1 Jan 2025 profit or loss 31 Dec 2025 Deferred tax liabilities Business combinations 3 226 -1 155 2 071 Loans 16 16 32 Leases 1 128 -369 759 Total 4 369 -1 508 2 861 Deducted from/against deferred tax assets -1 128 369 -759 Total 3 241 -1 139 2 103 Recognized in EUR thousand 1 Jan 2024 profit or loss 31 Dec 2024 Deferred tax liabilities Business combinations 3 782 -556 3 226 Loans 20 -4 16 Leases 1 513 -385 1 128 Total 5 315 -945 4 369 Deducted from/against deferred tax assets -1 513 385 -1 128 Total 3 802 -560 3 241 Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and the deferred taxes related to the income tax of the same taxable entity. Accounting policy Deferred taxes are recognized for all temporary differences between the carrying values and the tax bases. The largest temporary differences arise from the fair value adjustments of assets and liabilities in business combinations and unused tax losses. Deferred taxes are calculated using the tax rates enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognized to the extent that it is probable that future taxable income will be generated against which the deductible temporary difference can be utilized. The recognition criteria of the deferred tax asset is assessed at each balance sheet date. However, a deferred tax liability is not recognized in situations where a deferred tax liability arises from the initial recognition of goodwill when the transaction is other than a business combination and does not affect the accounting nor the taxable profit or loss at the time of the transaction nor does it create equal taxable or tax-deductible temporary differences. Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset the current tax assets against current tax liabilities, and when the deferred tax assets and liabilities are related to the income tax levied by the same taxation authority either from the same taxable entity or different taxable entities when there is an intention to settle the asset and the liability on a net basis. Significant management judgement and estimates Eezy\u2019s management uses judgement when recognizing deferred tax assets and liabilities in the balance sheet. Deferred tax assets are recognized on the balance sheet only if the utilization of the assets is seen as more probable than not utilizing the deferred tax assets. Utilization is subject to future generations of taxable income. To assess whether the convincing evidence threshold per IAS 12 is met, the company has prepared forecasts for future periods that take into consideration the tax regulations in effect at the time of calculation. Assumptions related to the generation of future taxable profit are based on the management\u2019s estimates on future cash flows. The Group\u2019s ability to generate taxable income is also subject to the general economic situation, financing, competitiveness and regulation environment which are not in the Group\u2019s control. These estimates and assumptions involve risks and uncertainty, and thus it is possible that the changes in circumstances will change the expectations which may affect the amount of the deferred tax liabilities and assets recognized as well as other unrecognized tax losses and temporary differences.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__77": { "value": "Accounting policy Deferred taxes are recognized for all temporary differences between the carrying values and the tax bases. The largest temporary differences arise from the fair value adjustments of assets and liabilities in business combinations and unused tax losses. Deferred taxes are calculated using the tax rates enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognized to the extent that it is probable that future taxable income will be generated against which the deductible temporary difference can be utilized. The recognition criteria of the deferred tax asset is assessed at each balance sheet date. However, a deferred tax liability is not recognized in situations where a deferred tax liability arises from the initial recognition of goodwill when the transaction is other than a business combination and does not affect the accounting nor the taxable profit or loss at the time of the transaction nor does it create equal taxable or tax-deductible temporary differences. Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset the current tax assets against current tax liabilities, and when the deferred tax assets and liabilities are related to the income tax levied by the same taxation authority either from the same taxable entity or different taxable entities when there is an intention to settle the asset and the liability on a net basis. Significant management judgement and estimates Eezy\u2019s management uses judgement when recognizing deferred tax assets and liabilities in the balance sheet. Deferred tax assets are recognized on the balance sheet only if the utilization of the assets is seen as more probable than not utilizing the deferred tax assets. Utilization is subject to future generations of taxable income. To assess whether the convincing evidence threshold per IAS 12 is met, the company has prepared forecasts for future periods that take into consideration the tax regulations in effect at the time of calculation. Assumptions related to the generation of future taxable profit are based on the management\u2019s estimates on future cash flows. The Group\u2019s ability to generate taxable income is also subject to the general economic situation, financing, competitiveness and regulation environment which are not in the Group\u2019s control. These estimates and assumptions involve risks and uncertainty, and thus it is possible that the changes in circumstances will change the expectations which may affect the amount of the deferred tax liabilities and assets recognized as well as other unrecognized tax losses and temporary differences.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__79": { "value": "20. Trade receivables and other receivables EUR thousand 31 Dec 2025 31 Dec 2024 Non-current receivables Contract-based receivables 573 1 169 Lease guarantees 100 182 Other receivables 150 109 Total non-current receivables 822 1 460 Current receivables Trade receivables 14 834 18 682 Contract-based receivables 861 799 Other receivables 614 621 Accrued income 1 315 1 958 Total current receivables 17 624 22 060 Total trade receivables and other receivables 18 446 23 520 Accrued income consists of sales accruals, employer insurance and advance payments. Trade receivables are measured at the transaction price. The carrying value of the trade receivables and other receivables equals their fair value. Information on the impairment of trade receivables and other receivables and their credit risk is described in note 26.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__80": { "value": "Trade receivables are measured at the transaction price. The carrying value of the trade receivables and other receivables equals their fair value. Information on the impairment of trade receivables and other receivables and their credit risk is described in note 26.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__81": { "value": "21. Cash and cash equivalents Cash and cash equivalents presented in the balance sheet and cash flow statement comprise cash at bank. Utilized credit limits are presented as current liabilities. Credit limits are an essential part of liquidity management. Liquidity risk and its management is described in note 26.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__82": { "value": "22. Equity EUR Total thousand, Reserve for attributable to unless invested the owners of Non-otherwise Shares unrestricted Retained the parent controlling specified 1 000 pcs Share capital equity earnings company interests Total equity 31 Dec 2025 25 047 80 107 876 -4 603 103 353 2 777 106 130 31 Dec 2024 25 047 80 107 876 -2 286 105 670 2 968 108 638 Share capital Eezy Plc has one series of shares and all shares are equally entitled to dividends. One share carries one vote at the general meeting. Eezy\u2019s shares are listed on the official list of Nasdaq Helsinki. Pcs 2025 2024 1 Jan 25 046 815 25 046 815 31 Dec 25 046 815 25 046 815 Own shares The Company does not hold its own shares. Dividends The Annual General Meeting (AGM) decided on 8 April 2025 that for year 2024 no dividend is paid. Board of Directors proposes that no dividend will be distributed for the year 2025 (0.00 euro). Reserve for invested unrestricted equity The reserve for invested unrestricted equity includes other investments that by nature are considered as equity and the share subscription price unless it is explicitly decided to be included in the share capital. The changes in the reserve for invested unrestricted equity are presented in the statement of changes in equity. Accounting policy Share capital includes only ordinary shares. The incremental costs directly attributable to the issue of new shares or other equity instruments, net of tax, are recognized in equity as a deduction from the proceeds. If the company buys back its own equity instruments, the consideration paid is deducted from equity. The dividend payable to the Group\u2019s shareholders is recognized in the financial year during which the general meeting has approved the dividend.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__83": { "value": "EUR Total thousand, Reserve for attributable to unless invested the owners of Non-otherwise Shares unrestricted Retained the parent controlling specified 1 000 pcs Share capital equity earnings company interests Total equity 31 Dec 2025 25 047 80 107 876 -4 603 103 353 2 777 106 130 31 Dec 2024 25 047 80 107 876 -2 286 105 670 2 968 108 638 Share capital Eezy Plc has one series of shares and all shares are equally entitled to dividends. One share carries one vote at the general meeting. Eezy\u2019s shares are listed on the official list of Nasdaq Helsinki. Pcs 2025 2024 1 Jan 25 046 815 25 046 815 31 Dec 25 046 815 25 046 815 ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__84": { "value": "Own shares The Company does not hold its own shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__85": { "value": "Dividends The Annual General Meeting (AGM) decided on 8 April 2025 that for year 2024 no dividend is paid. Board of Directors proposes that no dividend will be distributed for the year 2025 (0.00 euro).", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__86": { "value": "0.0", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f0__s6__6__87": { "value": "Reserve for invested unrestricted equity The reserve for invested unrestricted equity includes other investments that by nature are considered as equity and the share subscription price unless it is explicitly decided to be included in the share capital. The changes in the reserve for invested unrestricted equity are presented in the statement of changes in equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__88": { "value": "Share capital includes only ordinary shares. The incremental costs directly attributable to the issue of new shares or other equity instruments, net of tax, are recognized in equity as a deduction from the proceeds.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__89": { "value": "If the company buys back its own equity instruments, the consideration paid is deducted from equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__90": { "value": "The dividend payable to the Group\u2019s shareholders is recognized in the financial year during which the general meeting has approved the dividend.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__91": { "value": "23. Earnings per share 1 Jan \u2013 31 Dec 2025 1 Jan \u2013 31 Dec 2024 Profit for the financial year attributable to the owners of the company -2 321 869 -306 494 Weighted average number of shares, undiluted 25 046 815 25 046 815 Earnings per share, basic (EUR) -0.09 -0.01 Impact of shares related to the share-based payments plan 216 738 178 421 Weighted average number of shares, diluted 25 263 553 25 225 236 Earnings per share, diluted (EUR) -0.09 -0.01 The number of dilutive shares in 2025 was 216 738 (178 421). Accounting policy The basic earnings per share is calculated by dividing the profit (loss) attributable to the owners of the parent company by the weighted average number of shares. In calculating the diluted earnings per share, the dilution impact of the options and shares granted to employees is taken into consideration. More information on the share-based payments is in note 7.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__92": { "value": "Accounting policy The basic earnings per share is calculated by dividing the profit (loss) attributable to the owners of the parent company by the weighted average number of shares. In calculating the diluted earnings per share, the dilution impact of the options and shares granted to employees is taken into consideration. More information on the share-based payments is in note 7.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__94": { "value": "24. Borrowings Changes in borrowings divided to changes from financing cash flows and other changes are presented in the table below: Loans from financial EUR thousand institutions Lease liabilities Total 1 Jan 2024 50 675 7 618 58 293 Repayments of borrowings -2 106 -2 483 -4 590 New leases - 548 548 Revaluations - 20 20 Other changes 20 -30 -10 31 Dec 2024 48 588 5 673 54 261 Repayments of borrowings -2 600 -2 304 -4 904 New leases - 900 900 Revaluations - -296 -296 Other changes 390 -167 223 31 Dec 2025 46 378 3 806 50 184 Eezy renewed the financing arrangement on 30 April 2025, and also agreed on new covenant levels applicable to the loans. The maturities of Eezy\u2019s financing arrangements range from 1 to 5 years, most of the loans are due in 2028. As part of the renewed arrangement, EUR 10 million of the senior loans converted into a convertible loan. The convertible loan has a maturity of five years, during which Varma has the right to convert up to EUR 3 million of the from time-to-time outstanding principal amount of the convertible loan to new shares in accordance with the terms of the special rights attached to the loan. Varma\u2019s conversion right will commence 30 April 2028 and will continue until the maturity date 30 April 2030. The Group\u2019s loans are subject to covenants defined in the renewed financing agreement. The covenants are quarterly the ratio of interest-bearing net debt to adjusted EBITDA and monthly the minimum cash balance. If the Group does not meet the covenants, the creditor may require accelerated loan prepayment. The minimum cash balance was 14.1 (11.6) million euros as of 31 December 2025 and the covenant limit was 10.0 (5.0). The company met the minimum cash balance covenant condition during the review period and estimates that it will meet the condition during next 12 months. The ratio of interest-bearing net debt to adjusted EBITDA was 3.9 (4.2) on 31 December 2025 and the covenant limit was 4.0 (4.0). The company met the ratio of interest-bearing net debt to adjusted EBITDA -covenant condition during the review period and estimates that it will meet the condition during next 12 months. The Group\u2019s loans are denominated in euros, have floating interest rates and are linked to the Euribor. The repricing of the loans occurs every 3-12 months. The loan margins vary between 2.45% and 3.30%. The covenants also include terms related to interest rate levels. The margin can vary between 1.70 % and 3.45% depending on the level of the covenant related to net debt and EBITDA. The carrying value of the borrowings equals their fair value in the periods presented, as the coupon rates have been on the same level with market rates, and the impact of discounting the future cash flows using the market interest rate at the valuation date is not significant. The maturities of the borrowings and more information on the interest rate risk and liquidity risk management is presented in note 26. Accounting policy Borrowings are initially recognized at fair value, net of transaction costs incurred. After the initial recognition borrowings are measured at amortized cost using the effective interest method. Borrowings are classified as current liabilities if the Group intends to settle the borrowings during the next 12 months after the reporting date or if the Group does not have an unconditional right to defer the settlement for at least 12 months after the reporting date. The transaction costs incurred in connection with the borrowings are recognized as interest expenses using the effective interest method.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__93": { "value": "24. Borrowings Changes in borrowings divided to changes from financing cash flows and other changes are presented in the table below: Loans from financial EUR thousand institutions Lease liabilities Total 1 Jan 2024 50 675 7 618 58 293 Repayments of borrowings -2 106 -2 483 -4 590 New leases - 548 548 Revaluations - 20 20 Other changes 20 -30 -10 31 Dec 2024 48 588 5 673 54 261 Repayments of borrowings -2 600 -2 304 -4 904 New leases - 900 900 Revaluations - -296 -296 Other changes 390 -167 223 31 Dec 2025 46 378 3 806 50 184 Eezy renewed the financing arrangement on 30 April 2025, and also agreed on new covenant levels applicable to the loans. The maturities of Eezy\u2019s financing arrangements range from 1 to 5 years, most of the loans are due in 2028. As part of the renewed arrangement, EUR 10 million of the senior loans converted into a convertible loan. The convertible loan has a maturity of five years, during which Varma has the right to convert up to EUR 3 million of the from time-to-time outstanding principal amount of the convertible loan to new shares in accordance with the terms of the special rights attached to the loan. Varma\u2019s conversion right will commence 30 April 2028 and will continue until the maturity date 30 April 2030. The Group\u2019s loans are subject to covenants defined in the renewed financing agreement. The covenants are quarterly the ratio of interest-bearing net debt to adjusted EBITDA and monthly the minimum cash balance. If the Group does not meet the covenants, the creditor may require accelerated loan prepayment. The minimum cash balance was 14.1 (11.6) million euros as of 31 December 2025 and the covenant limit was 10.0 (5.0). The company met the minimum cash balance covenant condition during the review period and estimates that it will meet the condition during next 12 months. The ratio of interest-bearing net debt to adjusted EBITDA was 3.9 (4.2) on 31 December 2025 and the covenant limit was 4.0 (4.0). The company met the ratio of interest-bearing net debt to adjusted EBITDA -covenant condition during the review period and estimates that it will meet the condition during next 12 months. The Group\u2019s loans are denominated in euros, have floating interest rates and are linked to the Euribor. The repricing of the loans occurs every 3-12 months. The loan margins vary between 2.45% and 3.30%. The covenants also include terms related to interest rate levels. The margin can vary between 1.70 % and 3.45% depending on the level of the covenant related to net debt and EBITDA. The carrying value of the borrowings equals their fair value in the periods presented, as the coupon rates have been on the same level with market rates, and the impact of discounting the future cash flows using the market interest rate at the valuation date is not significant. The maturities of the borrowings and more information on the interest rate risk and liquidity risk management is presented in note 26. Accounting policy Borrowings are initially recognized at fair value, net of transaction costs incurred. After the initial recognition borrowings are measured at amortized cost using the effective interest method. Borrowings are classified as current liabilities if the Group intends to settle the borrowings during the next 12 months after the reporting date or if the Group does not have an unconditional right to defer the settlement for at least 12 months after the reporting date. The transaction costs incurred in connection with the borrowings are recognized as interest expenses using the effective interest method.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__95": { "value": "The Group\u2019s loans are subject to covenants defined in the renewed financing agreement. The covenants are quarterly the ratio of interest-bearing net debt to adjusted EBITDA and monthly the minimum cash balance. If the Group does not meet the covenants, the creditor may require accelerated loan prepayment. The minimum cash balance was 14.1 (11.6) million euros as of 31 December 2025 and the covenant limit was 10.0 (5.0). The company met the minimum cash balance covenant condition during the review period and estimates that it will meet the condition during next 12 months. The ratio of interest-bearing net debt to adjusted EBITDA was 3.9 (4.2) on 31 December 2025 and the covenant limit was 4.0 (4.0). The company met the ratio of interest-bearing net debt to adjusted EBITDA -covenant condition during the review period and estimates that it will meet the condition during next 12 months.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__97": { "value": "Accounting policy Borrowings are initially recognized at fair value, net of transaction costs incurred. After the initial recognition borrowings are measured at amortized cost using the effective interest method. Borrowings are classified as current liabilities if the Group intends to settle the borrowings during the next 12 months after the reporting date or if the Group does not have an unconditional right to defer the settlement for at least 12 months after the reporting date. The transaction costs incurred in connection with the borrowings are recognized as interest expenses using the effective interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__96": { "value": "Accounting policy Borrowings are initially recognized at fair value, net of transaction costs incurred. After the initial recognition borrowings are measured at amortized cost using the effective interest method. Borrowings are classified as current liabilities if the Group intends to settle the borrowings during the next 12 months after the reporting date or if the Group does not have an unconditional right to defer the settlement for at least 12 months after the reporting date. The transaction costs incurred in connection with the borrowings are recognized as interest expenses using the effective interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__98": { "value": "25. Trade payables and other liabilities EUR thousand 31 Dec 2025 31 Dec 2024 Non-current liabilities Contingent considerations - 78 Share-based payments 5 - Other liabilities 19 - Total non-current liabilities 24 78 Current liabilities Trade payables 5 577 7 130 Contingent considerations 101 28 VAT liability 11 963 6 231 Personnel related liabilities 2 384 2 789 Other liabilities 115 208 Personnel related accrued expenses 9 252 10 772 Other accrued expense 510 1 125 Total current liabilities 29 901 28 284 Total trade payables and other liabilities 29 925 28 362 Accounting policy Fair values of trade payables and other liabilities equal their carrying values. They are measured at cost or amortized cost apart from contingent considerations which are measured at fair value and recognized in the result for the period as financial income or expense. Fair value is based on management\u2019s estimate and it is classified as level 3 in the fair value hierarchy. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__99": { "value": "Accounting policy Fair values of trade payables and other liabilities equal their carrying values. They are measured at cost or amortized cost apart from contingent considerations which are measured at fair value and recognized in the result for the period as financial income or expense. Fair value is based on management\u2019s estimate and it is classified as level 3 in the fair value hierarchy.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__100": { "value": "26. Financial risk management The Group\u2019s principles of financial risk management have not significantly changed during reporting period. Eezy and its operating activities are exposed to certain financial risks. Financial risk management is a part of the Group\u2019s risk management processes and an integral part of Eezy\u2019s strategy process, planning process and day-to-day management. Eezy\u2019s CEO is responsible for drafting the principles of risk management and for ensuring that the principles are implemented systematically and appropriately. Eezy\u2019s Group Management Team is responsible for identifying group level risks. Risk management is reported to Eezy\u2019s Board of Directors and the Board confirms the company\u2019s principles of risk management. The most significant financial risks for Eezy are credit risk and liquidity risk. Group treasury monitors the day-to-day liquidity and the management is responsible for the long-term liquidity and for monitoring the covenants. Liquidity risk Liquidity risk relates to ensuring and maintaining sufficient financing for Eezy. Eezy strives to continuously assess and monitor the amount of financing needed for the business operations, by, among others, performing a monthly analysis on the sales development and investment needs in order to ensure the Group has sufficient liquid assets to finance the operations and to repay the borrowings when they fall due. Short-term liquidity risk is also managed through possible payment arrangements and the use of credit limits. The management analyses the possible need for additional financing. The Group aims to ensure the availability and flexibility of the Group\u2019s financing with sufficient available credit facilities, a balanced debt maturity profile and sufficiently long loan periods as well as by using several financial institutions as counterparties and different forms of financing, when necessary. The Group\u2019s financing activities determine the optimal level of cash. Cash and cash equivalents amounted to EUR 4 102 (1 619) thousand at the end of the financial year, in addition to which the Group had undrawn committed credit limits available totaling to EUR 10 000 (10 000) thousand. The Group has a long-term senior loan from financial institutions and the financial agreements include the terms of covenants. The breach of covenants may lead to the situation where the creditor may require an accelerated loan prepayment or immediate prepayment. As of 31 December 2025, the Group has non-current loans from financial institutions EUR 43 893 (44 988) thousand and current loans from financial institutions EUR 2 485 (3 600) thousand. The terms and conditions of the loans and related covenants are described in note 24. The following tables present the contractual maturity analysis of the Group\u2019s financial liabilities. The figures are undiscounted and include interest payments and repayments. Total contractual EUR thousand 0-6 months 7-12 months 2-3 years 4-5 years cash flows Carrying value 31 Dec 2025 Loans from financial institutions 2 403 2 435 38 000 14 093 56 930 46 378 Lease liabilities 1 046 842 2 144 - 4 032 3 806 Trade payables 5 577 - - - 5 577 5 577 Contingent considerations 101 - - - 101 101 Total 9 126 3 277 40 144 14 093 66 640 55 861 Total contractual EUR thousand 0-6 months 7-12 months 2-3 years 4-5 years cash flows Carrying value 31 Dec 2024 Loans from financial institutions 3 195 3 127 11 903 40 197 58 423 48 588 Lease liabilities 1 301 1 183 2 955 299 5 737 5 673 Trade payables 7 130 - - - 7 130 7 130 Contingent considerations 28 - 78 - 106 106 Total 11 654 4 310 14 936 40 496 71 396 61 497Credit risk Credit risk arises from trade receivables and other receivables. Credit risk also arises from loan receivables and cash and cash equivalents but based on Group\u2019s analysis their credit risk is considered immaterial. The Group\u2019s policy defines the creditworthiness requirements for the counterparties. Credit risk management and credit control are centralized in the Group\u2019s financial management. The receivables of certain big customers form credit risk concentrations for the Group. The Group aims to minimize the risks related to the receivables through the terms of payment of the receivables, customer-specific monitoring of trade receivables, effective collection, and checking of the customers\u2019 creditworthiness, as well as partly through various factoring- and collateral arrangements. During the financial year, the Group recognized EUR 413 (156) thousand on receivables as credit losses and EUR 328 (203) thousand as reversal of unused amount in profit or loss. Trade receivables The staffing service business is based on sales invoiced. It involves a risk of credit losses typical for the nature of the business and the industry. Historically, the level of incurred credit losses on trade receivables has typically been low. The Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The Group monitors continuously the level of write downs on receivables and changes the models by taking into account existing conditions and forward-looking information. The table below presents the changes in the credit loss allowance for the periods presented, the age analysis of trade receivables, and for each age analysis group the recognized impairments and the percentages used: Due Due Due Due Due over 180 EUR thousand Not due 1-30 days 31-60 days 61-90 days 91-180 days days Total 31 Dec 2025 Expected credit loss rate, % 0.2% 0.8% 1.5% 2.0% 10.0% 26.0% Carrying value of trade receivables 13 593 843 205 27 55 209 14 931 Credit loss provision 27 7 3 1 5 54 97 Due Due Due Due Due over 180 EUR thousand Not due 1-30 days 31-60 days 61-90 days 91-180 days days Total 31 Dec 2024 Expected credit loss rate, % 0.2 % 0.8 % 1.5 % 2.0 % 10.0 % 26.0 % Carrying value of trade receivables 15 865 2 125 138 42 144 586 18 900 Credit loss provision 32 17 2 1 14 152 218 EUR thousand 2025 2024 1 Jan 218 297 Change in provision -36 -125 Recognized as credit losses -413 -156 Unused amount reversed 328 203 31 Dec 97 218 Trade receivables are written off when there is not a reasonable expectation of recovery. Indicators that there is not a reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group and a failure to make contractual payments for a period of greater than 360 days past due. Impairment losses on trade receivables are presented as net impairment losses within operating profit. Subsequent recoveries of amounts previously written off are credited against the same line item. Capital management As a part of their capital management, Eezy\u2019s management monitors the borrowings and equity as presented in the consolidated balance sheet. The aim of the Group\u2019s capital management (equity vs. debt) is, with the optimal capital structure, to support the business operations by ensuring normal operational prerequisites, and to increase the shareholder value in the long term. Capital management is also driven by the owners\u2019 aim to maintain a simple financial structure. Capital needs are primarily fulfilled with long-term debt financing. The capital structure is adjusted mainly by dividend distributions and share issues. The Group can also decide to sell assets in order to reduce debt. The development of the Group\u2019s capital structure is monitored with comparing net debt to adjusted EBITDA, which is reported to the Group management regularly. Net debt is calculated by deducting cash and cash equivalents from non-current and current loans from financial institutions, non-current other liabilities, lease liabilities, current contingent consideration liabilities and current financial liabilities. Adjusted EBITDA is calculated by adding to operating profit the following: depreciation, amortization and impairment losses, and items affecting comparability, such as items relating to acquisitions, closing of business operations, structural reorganization and significant redundancy costs. Interest rate risk Interest rate risk means the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Group\u2019s loans have floating interest rates and are linked to the Euribor. The Group\u2019s floating interest rates loans expose the company to the cash flow interest rate risk. The interest rates of borrowings are described in note 24. The sensitivity analysis of interest rate risk At the balance sheet date of 31 December 2025, the effect of variable rate borrowings on the pre-tax profit would have been EUR -/+479 (340) thousand, if the interest rate level had risen or fallen by 1 percentage point.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__101": { "value": ". Group treasury monitors the day-to-day liquidity and the management is responsible for the long-term liquidity and for monitoring the covenants. Liquidity risk Liquidity risk relates to ensuring and maintaining sufficient financing for Eezy. Eezy strives to continuously assess and monitor the amount of financing needed for the business operations, by, among others, performing a monthly analysis on the sales development and investment needs in order to ensure the Group has sufficient liquid assets to finance the operations and to repay the borrowings when they fall due. Short-term liquidity risk is also managed through possible payment arrangements and the use of credit limits. The management analyses the possible need for additional financing. The Group aims to ensure the availability and flexibility of the Group\u2019s financing with sufficient available credit facilities, a balanced debt maturity profile and sufficiently long loan periods as well as by using several financial institutions as counterparties and different forms of financing, when necessary. The Group\u2019s financing activities determine the optimal level of cash. Cash and cash equivalents amounted to EUR 4 102 (1 619) thousand at the end of the financial year, in addition to which the Group had undrawn committed credit limits available totaling to EUR 10 000 (10 000) thousand. The Group has a long-term senior loan from financial institutions and the financial agreements include the terms of covenants. The breach of covenants may lead to the situation where the creditor may require an accelerated loan prepayment or immediate prepayment. As of 31 December 2025, the Group has non-current loans from financial institutions EUR 43 893 (44 988) thousand and current loans from financial institutions EUR 2 485 (3 600) thousand. The terms and conditions of the loans and related covenants are described in note 24. The following tables present the contractual maturity analysis of the Group\u2019s financial liabilities. The figures are undiscounted and include interest payments and repayments. Total contractual EUR thousand 0-6 months 7-12 months 2-3 years 4-5 years cash flows Carrying value 31 Dec 2025 Loans from financial institutions 2 403 2 435 38 000 14 093 56 930 46 378 Lease liabilities 1 046 842 2 144 - 4 032 3 806 Trade payables 5 577 - - - 5 577 5 577 Contingent considerations 101 - - - 101 101 Total 9 126 3 277 40 144 14 093 66 640 55 861 Total contractual EUR thousand 0-6 months 7-12 months 2-3 years 4-5 years cash flows Carrying value 31 Dec 2024 Loans from financial institutions 3 195 3 127 11 903 40 197 58 423 48 588 Lease liabilities 1 301 1 183 2 955 299 5 737 5 673 Trade payables 7 130 - - - 7 130 7 130 Contingent considerations 28 - 78 - 106 106 Total 11 654 4 310 14 936 40 496 71 396 61 497", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__102": { "value": "Credit risk Credit risk arises from trade receivables and other receivables. Credit risk also arises from loan receivables and cash and cash equivalents but based on Group\u2019s analysis their credit risk is considered immaterial. The Group\u2019s policy defines the creditworthiness requirements for the counterparties. Credit risk management and credit control are centralized in the Group\u2019s financial management. The receivables of certain big customers form credit risk concentrations for the Group. The Group aims to minimize the risks related to the receivables through the terms of payment of the receivables, customer-specific monitoring of trade receivables, effective collection, and checking of the customers\u2019 creditworthiness, as well as partly through various factoring- and collateral arrangements. During the financial year, the Group recognized EUR 413 (156) thousand on receivables as credit losses and EUR 328 (203) thousand as reversal of unused amount in profit or loss. Trade receivables The staffing service business is based on sales invoiced. It involves a risk of credit losses typical for the nature of the business and the industry. Historically, the level of incurred credit losses on trade receivables has typically been low. The Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The Group monitors continuously the level of write downs on receivables and changes the models by taking into account existing conditions and forward-looking information. The table below presents the changes in the credit loss allowance for the periods presented, the age analysis of trade receivables, and for each age analysis group the recognized impairments and the percentages used: Due Due Due Due Due over 180 EUR thousand Not due 1-30 days 31-60 days 61-90 days 91-180 days days Total 31 Dec 2025 Expected credit loss rate, % 0.2% 0.8% 1.5% 2.0% 10.0% 26.0% Carrying value of trade receivables 13 593 843 205 27 55 209 14 931 Credit loss provision 27 7 3 1 5 54 97 Due Due Due Due Due over 180 EUR thousand Not due 1-30 days 31-60 days 61-90 days 91-180 days days Total 31 Dec 2024 Expected credit loss rate, % 0.2 % 0.8 % 1.5 % 2.0 % 10.0 % 26.0 % Carrying value of trade receivables 15 865 2 125 138 42 144 586 18 900 Credit loss provision 32 17 2 1 14 152 218 EUR thousand 2025 2024 1 Jan 218 297 Change in provision -36 -125 Recognized as credit losses -413 -156 Unused amount reversed 328 203 31 Dec 97 218 Trade receivables are written off when there is not a reasonable expectation of recovery. Indicators that there is not a reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group and a failure to make contractual payments for a period of greater than 360 days past due. Impairment losses on trade receivables are presented as net impairment losses within operating profit. Subsequent recoveries of amounts previously written off are credited against the same line item.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__103": { "value": "During the financial year, the Group recognized EUR 413 (156) thousand on receivables as credit losses and EUR 328 (203) thousand as reversal of unused amount in profit or loss. Trade receivables The staffing service business is based on sales invoiced. It involves a risk of credit losses typical for the nature of the business and the industry. Historically, the level of incurred credit losses on trade receivables has typically been low. The Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The Group monitors continuously the level of write downs on receivables and changes the models by taking into account existing conditions and forward-looking information. The table below presents the changes in the credit loss allowance for the periods presented, the age analysis of trade receivables, and for each age analysis group the recognized impairments and the percentages used: Due Due Due Due Due over 180 EUR thousand Not due 1-30 days 31-60 days 61-90 days 91-180 days days Total 31 Dec 2025 Expected credit loss rate, % 0.2% 0.8% 1.5% 2.0% 10.0% 26.0% Carrying value of trade receivables 13 593 843 205 27 55 209 14 931 Credit loss provision 27 7 3 1 5 54 97 Due Due Due Due Due over 180 EUR thousand Not due 1-30 days 31-60 days 61-90 days 91-180 days days Total 31 Dec 2024 Expected credit loss rate, % 0.2 % 0.8 % 1.5 % 2.0 % 10.0 % 26.0 % Carrying value of trade receivables 15 865 2 125 138 42 144 586 18 900 Credit loss provision 32 17 2 1 14 152 218 EUR thousand 2025 2024 1 Jan 218 297 Change in provision -36 -125 Recognized as credit losses -413 -156 Unused amount reversed 328 203 31 Dec 97 218 Trade receivables are written off when there is not a reasonable expectation of recovery. Indicators that there is not a reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group and a failure to make contractual payments for a period of greater than 360 days past due. Impairment losses on trade receivables are presented as net impairment losses within operating profit. Subsequent recoveries of amounts previously written off are credited against the same line item.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__104": { "value": "Capital management As a part of their capital management, Eezy\u2019s management monitors the borrowings and equity as presented in the consolidated balance sheet. The aim of the Group\u2019s capital management (equity vs. debt) is, with the optimal capital structure, to support the business operations by ensuring normal operational prerequisites, and to increase the shareholder value in the long term. Capital management is also driven by the owners\u2019 aim to maintain a simple financial structure. Capital needs are primarily fulfilled with long-term debt financing. The capital structure is adjusted mainly by dividend distributions and share issues. The Group can also decide to sell assets in order to reduce debt. The development of the Group\u2019s capital structure is monitored with comparing net debt to adjusted EBITDA, which is reported to the Group management regularly. Net debt is calculated by deducting cash and cash equivalents from non-current and current loans from financial institutions, non-current other liabilities, lease liabilities, current contingent consideration liabilities and current financial liabilities. Adjusted EBITDA is calculated by adding to operating profit the following: depreciation, amortization and impairment losses, and items affecting comparability, such as items relating to acquisitions, closing of business operations, structural reorganization and significant redundancy costs. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__105": { "value": "Interest rate risk Interest rate risk means the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Group\u2019s loans have floating interest rates and are linked to the Euribor. The Group\u2019s floating interest rates loans expose the company to the cash flow interest rate risk. The interest rates of borrowings are described in note 24. The sensitivity analysis of interest rate risk At the balance sheet date of 31 December 2025, the effect of variable rate borrowings on the pre-tax profit would have been EUR -/+479 (340) thousand, if the interest rate level had risen or fallen by 1 percentage point.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__108": { "value": "Accounting policy Subsidiaries are entities over which the Group has control. The group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and can affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. The acquisition method of accounting is used to eliminate share ownership between the Group companies. The acquisition cost exceeding the fair value of the net identifiable assets acquired is recorded as goodwill. If the acquisition cost is less than the fair value of the net identifiable assets of the business acquired, the difference is recognized directly as income in the result of the period. The acquisition-related costs, other than those associated with the issue of debt or equity securities, are expensed as incurred. Any contingent consideration payable is recognized at fair value at the acquisition date and classified as a financial liability or equity. The contingent consideration classified as a financial liability is remeasured to fair value at each balance sheet date and changes in fair value are recognized in the result for the period. The contingent consideration classified as equity is not remeasured. Any non-controlling interest in the acquired entity is measured at fair value or at the non-controlling interest\u2019s proportionate share of the acquired entity\u2019s net identifiable assets. The valuation policy is determined on an acquisition-by-acquisition basis. Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies applied by the Group. The profit (loss) for the period and total comprehensive income for the period attributable to the owners of the parent company and non-controlling interests are presented in the consolidated statement of comprehensive income. Total comprehensive income for the period is allocated to non-controlling interests although this would result in a negative non-controlling interest. Non-controlling interests in the equity is presented as a separate line item in the balance sheet as part of equity. Changes in the ownership of the subsidiaries that do not result in a loss of control are treated as transactions with equity owners of the Group. In a business combination achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date and any gains or losses arising is recognized in the result for the period. When the Group loses the control in a subsidiary, any retained interest in the entity is remeasured to its fair value at the date when the control ceases and the difference arising from the measurement is recognized in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__107": { "value": "Accounting policy Subsidiaries are entities over which the Group has control. The group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and can affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. The acquisition method of accounting is used to eliminate share ownership between the Group companies. The acquisition cost exceeding the fair value of the net identifiable assets acquired is recorded as goodwill. If the acquisition cost is less than the fair value of the net identifiable assets of the business acquired, the difference is recognized directly as income in the result of the period. The acquisition-related costs, other than those associated with the issue of debt or equity securities, are expensed as incurred. Any contingent consideration payable is recognized at fair value at the acquisition date and classified as a financial liability or equity. The contingent consideration classified as a financial liability is remeasured to fair value at each balance sheet date and changes in fair value are recognized in the result for the period. The contingent consideration classified as equity is not remeasured. Any non-controlling interest in the acquired entity is measured at fair value or at the non-controlling interest\u2019s proportionate share of the acquired entity\u2019s net identifiable assets. The valuation policy is determined on an acquisition-by-acquisition basis. Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies applied by the Group. The profit (loss) for the period and total comprehensive income for the period attributable to the owners of the parent company and non-controlling interests are presented in the consolidated statement of comprehensive income. Total comprehensive income for the period is allocated to non-controlling interests although this would result in a negative non-controlling interest. Non-controlling interests in the equity is presented as a separate line item in the balance sheet as part of equity. Changes in the ownership of the subsidiaries that do not result in a loss of control are treated as transactions with equity owners of the Group. In a business combination achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date and any gains or losses arising is recognized in the result for the period. When the Group loses the control in a subsidiary, any retained interest in the entity is remeasured to its fair value at the date when the control ceases and the difference arising from the measurement is recognized in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__109": { "value": "28. Changes in the non-controlling interests Change in non-Change in New Purchase controlling retained Company in which interests Acquisition Acquired ownership consideration interests earnings are acquired date share interest (EUR thousand) (EUR thousand) (EUR thousand) 2025 No companies with non-controlling interests have been acquired in 2025. 2024 Eezy Henkil\u00f6st\u00f6palvelut Oy Doctors by Eezy Oy 10.5.2024 5 % 85.75 % 102 -40 -62 Doctors by Eezy Oy 13.6.2024 14.25 % 100 % 291 -113 -177 Eezy Import Oy 5.7.2024 5 % 85.00 % 140 -165 24 Eezy VMP Oy Eezy Flow Oy 6.9.2024 2.96 % 73.06 % 102 -149 47", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__111": { "value": "29. Commitments and contingencies Eezy has a group cash pooling arrangement managed by Eezy Plc and the arrangement includes all subsidiaries. All current and future cash pool receivables are a used as a comprehensive guarantee for liabilities on the bank accounts included in the cash pool agreement. EUR thousand 31 Dec 2025 31 Dec 2024 Liabilities in balance sheet for which collaterals given Loans from financial institutions, non-current 43 893 44 988 Loans from financial institutions, current 2 485 3 600 Total 46 378 48 588 EUR thousand 31 Dec 2025 31 Dec 2024 Mortgages on own behalf Company mortgages 100 000 100 000 Total 100 000 100 000 The shares of Eezy VMP Oy, Eezy Henkil\u00f6st\u00f6palvelut Oy, Eezy Valmennuskeskus Oy and Eezy Farenta Oy are pledged to existing financial institution loans on the balance sheet dates. More information on business combinations is presented in note 14. Accounting policy A contingent liability is a possible obligation that has arisen from past events and whose existence is confirmed only by the occurrence of uncertain future events not wholly in the control of the Group. A contingent liability is also a present obligation whose settlement probably does not require an outflow of resources, and the amount cannot be measured reliably. A contingent liability is presented in the notes of the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__110": { "value": "29. Commitments and contingencies Eezy has a group cash pooling arrangement managed by Eezy Plc and the arrangement includes all subsidiaries. All current and future cash pool receivables are a used as a comprehensive guarantee for liabilities on the bank accounts included in the cash pool agreement. EUR thousand 31 Dec 2025 31 Dec 2024 Liabilities in balance sheet for which collaterals given Loans from financial institutions, non-current 43 893 44 988 Loans from financial institutions, current 2 485 3 600 Total 46 378 48 588 EUR thousand 31 Dec 2025 31 Dec 2024 Mortgages on own behalf Company mortgages 100 000 100 000 Total 100 000 100 000 The shares of Eezy VMP Oy, Eezy Henkil\u00f6st\u00f6palvelut Oy, Eezy Valmennuskeskus Oy and Eezy Farenta Oy are pledged to existing financial institution loans on the balance sheet dates. More information on business combinations is presented in note 14. Accounting policy A contingent liability is a possible obligation that has arisen from past events and whose existence is confirmed only by the occurrence of uncertain future events not wholly in the control of the Group. A contingent liability is also a present obligation whose settlement probably does not require an outflow of resources, and the amount cannot be measured reliably. A contingent liability is presented in the notes of the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__112": { "value": "Accounting policy A contingent liability is a possible obligation that has arisen from past events and whose existence is confirmed only by the occurrence of uncertain future events not wholly in the control of the Group. A contingent liability is also a present obligation whose settlement probably does not require an outflow of resources, and the amount cannot be measured reliably. A contingent liability is presented in the notes of the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__113": { "value": "30. New standards New and amended standards and accounting policies applied in the financial year ended 31 December 2025 Group has applied new and amended standards and accounting policies from 1 January 2025 onwards. These have not had an impact on consolidated financial statements 2025. Adoption of new and amended standards in future financial years Group estimates that adoption of published new and amended standards listed below in future financial years will not have a significant impact on consolidated financial statements. IFRS 18 Presentation and Disclosure in Financial Statements*(effective for financial years beginning on or after 1 January 2027, early application is permitted) IFRS 18 will replace IAS 1 Presentation of Financial Statements. The key new requirements are as follows: \u2022 Income and expenses in the income statement to be classified into three new defined categories\u2014operating, investing and financing\u2014and two new subtotals\u2014\u201cOperating profit or loss\u201d and \u201cProfit or loss before financing and income tax\u201d. \u2022 Disclosures about management-defined performance measures (MPMs) in the financial statements. MPMs are subtotals of income and expenses used in public communications to communicate management\u2019s view of the company\u2019s financial performance. \u2022 Disclosure of information based on enhanced general requirements on aggregation and disaggregation. In addition, specific requirements to disaggregate certain expenses, in the notes, will be required for companies that present operating expenses by function in the income statement. * = not yet endorsed for use by the European Union as of 31 December 2025.", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__114": { "value": "Group has applied new and amended standards and accounting policies from 1 January 2025 onwards. These have not had an impact on consolidated financial statements 2025. Adoption of new and amended standards in future financial years Group estimates that adoption of published new and amended standards listed below in future financial years will not have a significant impact on consolidated financial statements. IFRS 18 Presentation and Disclosure in Financial Statements*(effective for financial years beginning on or after 1 January 2027, early application is permitted) IFRS 18 will replace IAS 1 Presentation of Financial Statements. The key new requirements are as follows: \u2022 Income and expenses in the income statement to be classified into three new defined categories\u2014operating, investing and financing\u2014and two new subtotals\u2014\u201cOperating profit or loss\u201d and \u201cProfit or loss before financing and income tax\u201d. \u2022 Disclosures about management-defined performance measures (MPMs) in the financial statements. MPMs are subtotals of income and expenses used in public communications to communicate management\u2019s view of the company\u2019s financial performance. \u2022 Disclosure of information based on enhanced general requirements on aggregation and disaggregation. In addition, specific requirements to disaggregate certain expenses, in the notes, will be required for companies that present operating expenses by function in the income statement. * = not yet endorsed for use by the European Union as of 31 December 2025.", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s6__6__115": { "value": "31. Events after the balance sheet date On 7 January 2026 Director, Business Solutions P\u00e4ivi Salo has resigned. Salo will step down from the management team on th28\u202fFebruary 2026, and her responsibilities have been divided within the group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:743700ZKOMTB7X00OW54", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }