Osaühing Fraumel

Active Registry code 10003212 OÜ Rakvere linn Registered 1 Dec 1995

Osaühing Fraumel is a OÜ based in Rakvere linn, registry code 10003212, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €38 807 with 4 employees.

Turnover

38 807 €

↑ 9.9% vs Q2 2026

State taxes

19 155 €

↑ 65.0% vs Q2 2026

Labour taxes

4 587 €

↓ 1.4% 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 38 807 €

above 85% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 147 €

above 52% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 147 860 €

above 94% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 34.2 %

above 69% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 38 807 € · +9.9% vs Q2 2026 · industry median 9 740 € · above 85% 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: 1 147 € · −1.4% vs Q2 2026 · industry median 1 122 € · above 52% 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: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 19 155 € · +65.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	38 807	19 155	4 587	4
Q2 2026	35 314	11 611	4 650	4
Q1 2026	38 860	15 667	5 214	4
Q4 2025	35 544	19 612	5 319	4
Q3 2025	41 915	18 270	4 802	4
Q2 2025	36 083	11 281	4 731	4
Q1 2025	33 291	16 103	4 046	3
Q4 2024	36 491	16 292	4 918	3
Q3 2024	38 831	15 991	5 489	3
Q2 2024	35 798	13 854	4 992	3
Q1 2024	32 977	13 462	5 020	3
Q4 2023	32 130	11 747	4 569	3
Q3 2023	31 624	11 674	4 614	3
Q2 2023	30 510	11 480	4 774	3
Q1 2023	30 569	11 756	4 433	3
Q4 2022	30 491	11 609	4 693	3
Q3 2022	28 959	12 790	5 097	3
Q2 2022	30 092	11 814	4 733	3
Q1 2022	29 807	11 480	4 355	3

Labour taxes per employee per month

382 €

Turnover per employee in the quarter

9 702 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 147 860 € · +3.7% vs 2024 · industry median 12 784 € · above 94% 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: 50 610 € · −15.9% 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: 34.2 % · −8.0 pp vs the year before · industry median 14.8 % · above 69% 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: 70 213 € · −10.2% vs 2024

Equity, € 2025: 53 110 € · −15.3% 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	147 860	50 610	56 409	70 213	53 110	2
2024	142 645	60 182	46 393	78 190	62 682	2
2023	126 668	50 438	42 320	100 334	64 938	2
2022	121 147	48 717	39 497	105 269	72 717	2
2021	117 286	48 445	38 241	106 558	72 445	2
2020	112 079	45 458	37 283	105 665	69 458	2
2019	109 998	43 747	34 796	107 749	67 747	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
1998	—	—	—	—	—	2
1997	—	—	—	—	—	2

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

34.2 %

Net profit / revenue

Return on equity (ROE)

95.3 %

Net profit / equity

Return on assets (ROA)

72.1 %

Net profit / assets

Equity ratio

75.6 %

Equity / assets

Debt ratio

24.4 %

Liabilities / assets

Current ratio

3.97

Current assets / current liabilities

Revenue per employee

73 930 €

Revenue / average full-time employees

Labour cost per employee per month

2 350 €

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	9 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	9 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 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	28 Oct 2020	Company’s own	e-Äriregister

Board

Margit Kesküla
Board member · since 1 Dec 1995
Elo Preismann
Board member · since 21 Sep 2011

Right of representation

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

Owners

Margit Kesküla
Natural person · 1 250 €

50%
Elo Preismann
Natural person · 1 250 €

50%

Beneficial owners

Elo Preismann
Direct ownership · since 24 Sep 2018
Margit Kesküla
Direct ownership · since 24 Sep 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 39999950 / 6 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 39999950 / 5 2 Feb 2023	Amendment entry		In force 2 Feb 2023	PDF
Ä 39999950 / 4 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 39999950 / 3 5 Dec 2017	Amendment entry		In force 5 Dec 2017	PDF
Ä 39999950 / 2 21 Sep 2011	Amendment entry		In force 21 Sep 2011	PDF
Ä 39999950 / M2 13 Sep 2011	Ruling to eliminate deficiencies	30 Nov 2011	In force 13 Sep 2011	PDF
Ä 39999950 25 Feb 2010	Amendment entry		In force 25 Feb 2010	PDF
Ä 39999950 / M1 18 Feb 2010	Ruling to eliminate deficiencies	18 May 2010	In force 18 Feb 2010	PDF
Ä -50 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 10 Dec 2008	PDF

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

Osaühing Fraumel

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9