Osaühing Kammi ja Kreitsmanni Raamatupidamisbüroo is a OÜ based in Kuressaare linn, registry code 10013274, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €19 613 with 2 employees.
Turnover
19 613 €
↑ 11.1%vs Q2 2026
State taxes
5 058 €
↓ 8.1%vs Q2 2026
Labour taxes
1 969 €
↓ 28.8%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202619 613 €
above 71% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee985 €
above 43% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202575 510 €
above 89% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20252.5 %
above 30% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 19 613 € · +11.1% vs Q2 2026 · industry median 9 740 € · above 71% 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: 985 € · −28.8% vs Q2 2026 · industry median 1 122 € · above 43% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 5 058 € · −8.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
19 613
5 058
1 969
2
Q2 2026
17 660
5 501
2 767
2
Q1 2026
17 565
5 327
2 821
2
Q4 2025
18 616
4 658
2 927
2
Q3 2025
19 274
5 898
2 913
2
Q2 2025
19 229
5 243
2 906
2
Q1 2025
19 006
4 968
2 643
2
Q4 2024
18 621
3 092
2 115
—
Q3 2024
18 271
4 522
2 115
—
Q2 2024
18 461
4 828
2 115
—
Q1 2024
17 015
3 763
1 876
—
Q4 2023
16 535
4 053
2 371
—
Q3 2023
17 733
4 153
2 115
—
Q2 2023
16 916
4 118
2 115
—
Q1 2023
16 223
3 801
2 096
—
Q4 2022
15 299
2 800
2 027
1
Q3 2022
15 335
4 362
3 097
—
Q2 2022
14 515
3 558
2 756
2
Q1 2022
14 125
3 944
2 858
2
Labour taxes per employee per month
328 €
Turnover per employee in the quarter
9 807 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 75 510 € · +3.1% vs 2024 · industry median 12 784 € · above 89% 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: 1 922 € · +2 272.8% vs 2024 · industry median 1 062 € · above 57% 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: 2.5 % · +2.4 pp vs the year before · industry median 14.8 % · above 30% 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, € 2025: 17 906 € · −23.6% vs 2024Equity, € 2025: 13 138 € · +17.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
75 510
1 922
30 506
17 906
13 138
1
2024
73 224
81
24 619
23 436
11 216
1
2023
67 890
6 310
24 108
14 281
11 135
1
2022
59 573
378
29 071
20 208
4 825
2
2021
55 355
88
28 524
12 963
4 447
2
2020
53 458
-2 385
30 883
8 649
4 359
2
2019
51 860
20
28 777
10 709
6 744
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
2
2011
—
—
—
—
—
2
2010
—
—
—
—
—
2
2009
—
—
—
—
—
2
2008
—
—
—
—
—
2
2007
—
—
—
—
—
2
2006
—
—
—
—
—
0
2004
—
—
—
—
—
2
2003
—
—
—
—
—
2
2000
—
—
—
—
—
2
1999
—
—
—
—
—
3
1997
—
—
—
—
—
4
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
2.5 %
Net profit / revenue
Return on equity (ROE)
14.6 %
Net profit / equity
Return on assets (ROA)
10.7 %
Net profit / assets
Equity ratio
73.4 %
Equity / assets
Debt ratio
26.6 %
Liabilities / assets
Current ratio
1.54
Current assets / current liabilities
Revenue per employee
75 510 €
Revenue / average full-time employees
Labour cost per employee per month
2 542 €
Labour costs / employees / 12 months (incl. employer taxes)
