Osaühing Audiitoribüroo Revisor

Active Registry code 10002945 OÜ Viljandi linn Registered 23 Nov 1995

Osaühing Audiitoribüroo Revisor is a OÜ based in Viljandi linn, registry code 10002945, status: active. Main activity: Accounting, bookkeeping and auditing activities; tax consultancy. According to EMTA, turnover for Q3 2026 was €46 436 with 3 employees.

Turnover

46 436 €

↓ 13.4% vs Q2 2026

State taxes

15 205 €

↑ 10.8% vs Q2 2026

Labour taxes

5 413 €

↑ 6.3% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 46 436 €

above 87% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 804 €

above 72% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 159 499 €

above 95% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 50.9 %

above 79% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 46 436 € · −13.4% vs Q2 2026 · industry median 9 740 € · above 87% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 804 € · +6.3% vs Q2 2026 · industry median 1 122 € · above 72% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 15 205 € · +10.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	46 436	15 205	5 413	3
Q2 2026	53 625	13 724	5 093	3
Q1 2026	26 576	10 013	4 569	3
Q4 2025	38 957	14 304	5 154	3
Q3 2025	71 624	19 800	5 092	3
Q2 2025	33 426	11 721	4 859	3
Q1 2025	19 442	34 897	6 316	3
Q4 2024	29 347	8 934	4 948	3
Q3 2024	62 328	17 134	4 663	3
Q2 2024	25 593	9 089	3 795	3
Q1 2024	28 294	8 888	3 565	3
Q4 2023	23 847	24 625	3 767	3
Q3 2023	63 134	14 748	4 286	3
Q2 2023	26 667	8 612	3 812	3
Q1 2023	25 421	7 598	2 827	3
Q4 2022	23 093	7 132	2 757	4
Q3 2022	43 175	11 724	3 681	4
Q2 2022	20 112	5 261	3 323	4
Q1 2022	26 925	8 125	3 379	4

Labour taxes per employee per month

601 €

Turnover per employee in the quarter

15 479 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 159 499 € · +16.6% vs 2024 · industry median 12 784 € · above 95% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 81 255 € · +166.0% vs 2024 · industry median 1 062 € · above 98% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 50.9 % · +28.6 pp vs the year before · industry median 14.8 % · above 79% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 136 234 € · +71.3% vs 2024

Equity, € thousand 2025: 125 140 € · +185.2% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	159 499	81 255	46 679	136 234	125 140	2
2024	136 804	30 543	42 319	79 535	43 885	2
2023	152 899	21 829	36 597	130 864	123 341	2
2022	100 808	33 191	33 733	176 590	172 352	2
2021	108 966	41 306	34 508	147 314	140 000	3
2020	93 996	16 720	33 906	112 575	99 533	3
2019	102 477	44 065	34 301	90 295	82 813	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	4
2000	—	—	—	—	—	4
1999	—	—	—	—	—	3
1998	—	—	—	—	—	3
1997	—	—	—	—	—	3

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin

50.9 %

Net profit / revenue

Return on equity (ROE)

64.9 %

Net profit / equity

Return on assets (ROA)

59.6 %

Net profit / assets

Equity ratio

91.9 %

Equity / assets

Debt ratio

8.1 %

Liabilities / assets

Current ratio

12.28

Current assets / current liabilities

Revenue per employee

79 750 €

Revenue / average full-time employees

Labour cost per employee per month

1 945 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	6 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	4 Aug 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Jul 2021	26 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Merike Veiber
Board member · since 2 Jan 2006

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Merike Veiber
Natural person · 12 000 €

100%

Beneficial owners

Merike Veiber
Direct ownership · since 17 Jan 2019

Founders and other persons

Merike Veiber
Founder · 10 000 € · 23 Nov 1995

Activities (EMTAK)

6920Accounting, bookkeeping and auditing activities; tax consultancy Main

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20033243 / M3 6 Jul 2025	Warning of deletion from the register: annual report not filed	9 Oct 2025	Deficiencies eliminated 7 Jul 2025	PDF
Ä 20033243 / M2 6 Jul 2024	Warning of deletion from the register: annual report not filed	9 Oct 2024	Deficiencies eliminated 5 Aug 2024	PDF
Ä 20033243 / 6 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20033243 / 5 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20033243 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20033243 / 3 30 Sep 2011	Amendment entry		In force 30 Sep 2011	PDF
Ä 20033243 / M1 29 Sep 2011	Ruling to eliminate deficiencies	29 Oct 2011	In force 29 Sep 2011	PDF
Ä 33243 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 29 Dec 2008	PDF
Ä 40 / 4 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 33243 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data