Osaühing Heltemaa

Active Registry code 10036855 OÜ Tallinn Registered 16 May 1996

Osaühing Heltemaa is a OÜ based in Tallinn, registry code 10036855, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €14 821 with 2 employees.

Turnover

14 821 €

↓ 3.2% vs Q2 2026

State taxes

4 174 €

↓ 4.9% vs Q2 2026

Labour taxes

2 468 €

↓ 2.1% 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 14 821 €

above 64% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 234 €

above 57% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 58 658 €

above 86% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 3.2 %

above 31% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 14 821 € · −3.2% vs Q2 2026 · industry median 9 740 € · above 64% 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: 1 234 € · −2.1% vs Q2 2026 · industry median 1 122 € · 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.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 4 174 € · −4.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	14 821	4 174	2 468	2
Q2 2026	15 310	4 387	2 521	2
Q1 2026	13 266	4 171	2 499	2
Q4 2025	14 415	4 124	2 009	2
Q3 2025	17 380	4 606	1 786	1
Q2 2025	13 395	3 304	1 894	1
Q1 2025	13 490	4 548	2 597	1
Q4 2024	13 373	4 249	2 623	1
Q3 2024	22 793	4 658	2 623	1
Q2 2024	16 205	4 160	2 623	1
Q1 2024	13 864	5 051	2 596	1
Q4 2023	13 805	4 486	2 582	1
Q3 2023	14 636	4 548	2 582	1
Q2 2023	15 750	3 510	2 582	1
Q1 2023	13 437	4 488	2 582	1
Q4 2022	12 690	4 168	2 748	1
Q3 2022	16 350	4 918	2 663	2
Q2 2022	34 707	5 088	2 582	2
Q1 2022	14 112	4 707	2 825	2

Labour taxes per employee per month

411 €

Turnover per employee in the quarter

7 411 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 58 658 € · +1.9% vs 2024 · industry median 12 784 € · above 86% 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: 1 849 € · +408.0% vs 2024 · industry median 1 062 € · above 56% 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: 3.2 % · +2.5 pp vs the year before · industry median 14.8 % · above 31% 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: 46 390 € · +3.5% vs 2024

Equity, € 2025: 41 989 € · +4.6% vs 2024

Employees 2025: 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	58 658	1 849	19 365	46 390	41 989	1
2024	57 583	364	26 091	44 800	40 139	1
2023	58 146	2 022	25 149	51 880	39 775	1
2022	77 036	3 798	27 496	45 694	39 754	1
2021	59 972	-2 676	33 978	43 543	38 674	2
2020	78 572	569	41 721	52 437	42 516	2
2019	71 314	1 031	37 546	50 082	41 927	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	3
2003	—	—	—	—	—	2
2002	—	—	—	—	—	3
2001	—	—	—	—	—	4
2000	—	—	—	—	—	4
1999	—	—	—	—	—	5
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

3.2 %

Net profit / revenue

Return on equity (ROE)

4.4 %

Net profit / equity

Return on assets (ROA)

4.0 %

Net profit / assets

Equity ratio

90.5 %

Equity / assets

Debt ratio

9.5 %

Liabilities / assets

Current ratio

4.73

Current assets / current liabilities

Revenue per employee

58 658 €

Revenue / average full-time employees

Labour cost per employee per month

1 614 €

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	24 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	24 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 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	25 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	27 Oct 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
1	150 000 EEK	Aktsiaselts Eesti Ühispank	11 Feb 1998 – in force

Board

Vambola Kase
Board member (manager) · since 16 May 1996
Õie Pritsu
Board member · since 13 Nov 1997

Right of representation

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

Owners

Õie Pritsu
Natural person · 10 224 €

100%

Beneficial owners

Õie Pritsu
Direct ownership · since 27 Aug 2023

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10002002 / 11 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10002002 / 10 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10002002 / 9 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10002002 / 8 12 Sep 2016	Amendment entry	In force 12 Sep 2016	PDF
Ä 10002002 / 7 30 Jan 2012	Amendment entry	In force 30 Jan 2012	PDF
Ä 10002002 / 6 28 Apr 2010	Amendment under Commercial Code § 525 (2)	In force 28 Apr 2010	PDF
Ä 2002 / 5 5 Jan 2009	Deletion of activities from the registry card	In force 13 Jan 2009	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing Heltemaa

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 7