Kose Äriteeninduse Osaühing

Active Registry code 10098721 OÜ Kose alevik Registered 1 Nov 1996
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Kose Äriteeninduse Osaühing is a OÜ based in Kose alevik, registry code 10098721, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €13 659 with 2 employees.

Turnover
13 659 €
↓ 12.9% vs Q2 2026
State taxes
6 600 €
↑ 4.6% vs Q2 2026
Labour taxes
4 114 €
↑ 22.8% vs Q2 2026
Employees
2
±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 13 659 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 2 057 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 54 689 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 7.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 13 659 € · −12.9% vs Q2 2026 · industry median 9 740 € · above 61% of the industry
05 00010 00015 00020 000Q4 2023 Company: 11 250 € Industry median: 8 379 €Q4·23Q1 2024 Company: 11 721 € Industry median: 8 662 €Q2 2024 Company: 13 398 € Industry median: 9 055 €Q2·24Q3 2024 Company: 14 043 € Industry median: 9 026 €Q4 2024 Company: 11 323 € Industry median: 8 663 €Q4·24Q1 2025 Company: 10 986 € Industry median: 8 739 €Q2 2025 Company: 17 010 € Industry median: 8 935 €Q2·25Q3 2025 Company: 13 758 € Industry median: 9 025 €Q4 2025 Company: 12 502 € Industry median: 8 820 €Q4·25Q1 2026 Company: 12 121 € Industry median: 9 182 €Q2 2026 Company: 15 685 € Industry median: 9 921 €Q2·26Q3 2026 Company: 13 659 € Industry median: 9 740 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 11 323 € Industry median: 8 663 €Q1 2025 Company: 10 986 € Industry median: 8 739 €Q1·25Q2 2025 Company: 17 010 € Industry median: 8 935 €Q3 2025 Company: 13 758 € Industry median: 9 025 €Q3·25Q4 2025 Company: 12 502 € Industry median: 8 820 €Q1 2026 Company: 12 121 € Industry median: 9 182 €Q1·26Q2 2026 Company: 15 685 € Industry median: 9 921 €Q3 2026 Company: 13 659 € Industry median: 9 740 €Q3·26
  • 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: 2 057 € · +22.8% vs Q2 2026 · industry median 1 122 € · above 77% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 551 € Industry median: 957 €Q4·23Q1 2024 Company: 1 611 € Industry median: 991 €Q2 2024 Company: 1 288 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 787 € Industry median: 1 020 €Q4 2024 Company: 1 760 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 201 € Industry median: 1 085 €Q2 2025 Company: 1 656 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 880 € Industry median: 1 126 €Q4 2025 Company: 1 738 € Industry median: 1 123 €Q4·25Q1 2026 Company: 2 266 € Industry median: 1 088 €Q2 2026 Company: 1 675 € Industry median: 1 096 €Q2·26Q3 2026 Company: 2 057 € Industry median: 1 122 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 760 € Industry median: 1 032 €Q1 2025 Company: 2 201 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 656 € Industry median: 1 115 €Q3 2025 Company: 1 880 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 738 € Industry median: 1 123 €Q1 2026 Company: 2 266 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 675 € Industry median: 1 096 €Q3 2026 Company: 2 057 € Industry median: 1 122 €Q3·26
  • 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
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 6 600 € · +4.6% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 4 089 €Q4·23Q1 2024 Company: 5 649 €Q2 2024 Company: 4 892 €Q2·24Q3 2024 Company: 6 437 €Q4 2024 Company: 5 268 €Q4·24Q1 2025 Company: 5 671 €Q2 2025 Company: 6 327 €Q2·25Q3 2025 Company: 5 904 €Q4 2025 Company: 5 676 €Q4·25Q1 2026 Company: 6 649 €Q2 2026 Company: 6 311 €Q2·26Q3 2026 Company: 6 600 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 5 268 €Q1 2025 Company: 5 671 €Q1·25Q2 2025 Company: 6 327 €Q3 2025 Company: 5 904 €Q3·25Q4 2025 Company: 5 676 €Q1 2026 Company: 6 649 €Q1·26Q2 2026 Company: 6 311 €Q3 2026 Company: 6 600 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 13 659 6 600 4 114 2
Q2 2026 15 685 6 311 3 349 2
Q1 2026 12 121 6 649 4 531 2
Q4 2025 12 502 5 676 3 475 2
Q3 2025 13 758 5 904 3 760 2
Q2 2025 17 010 6 327 3 311 2
Q1 2025 10 986 5 671 4 401 2
Q4 2024 11 323 5 268 3 519 2
Q3 2024 14 043 6 437 3 574 2
Q2 2024 13 398 4 892 2 575 2
Q1 2024 11 721 5 649 3 222 2
Q4 2023 11 250 4 089 3 101 2
Q3 2023 13 141 6 954 4 019 2
Q2 2023 16 385 5 640 3 014 2
Q1 2023 12 232 3 446 1 786 2
Q4 2022 9 991 3 950 2 416 2
Q3 2022 11 632 4 827 2 636 2
Q2 2022 12 091 4 286 2 306 2
Q1 2022 9 837 4 782 3 321 2
Labour taxes per employee per month
686 €
Turnover per employee in the quarter
6 830 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 54 689 € · +8.7% vs 2024 · industry median 12 784 € · above 86% of the industry
020 00040 00060 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 35 587 € Industry median: 10 920 €20192020 Company: 36 306 € Industry median: 10 651 €20202021 Company: 41 618 € Industry median: 10 862 €20212022 Company: 44 449 € Industry median: 11 500 €20222023 Company: 52 818 € Industry median: 12 140 €20232024 Company: 50 334 € Industry median: 12 266 €20242025 Company: 54 689 € Industry median: 12 784 €2025020 00040 00060 0002018 Company: — Industry median: —2019 Company: 35 587 € Industry median: 10 920 €20192020 Company: 36 306 € Industry median: 10 651 €2021 Company: 41 618 € Industry median: 10 862 €20212022 Company: 44 449 € Industry median: 11 500 €2023 Company: 52 818 € Industry median: 12 140 €20232024 Company: 50 334 € Industry median: 12 266 €2025 Company: 54 689 € Industry median: 12 784 €2025
  • 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: 4 310 € · +164.1% vs 2024 · industry median 1 062 € · above 68% of the industry
02 0004 0006 0008 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 434 € Industry median: 1 072 €20192020 Company: 2 672 € Industry median: 1 156 €20202021 Company: 6 452 € Industry median: 1 164 €20212022 Company: 8 943 € Industry median: 1 042 €20222023 Company: 6 757 € Industry median: 1 210 €20232024 Company: 1 632 € Industry median: 987 €20242025 Company: 4 310 € Industry median: 1 062 €202502 0004 0006 0008 00010 0002018 Company: — Industry median: —2019 Company: 4 434 € Industry median: 1 072 €20192020 Company: 2 672 € Industry median: 1 156 €2021 Company: 6 452 € Industry median: 1 164 €20212022 Company: 8 943 € Industry median: 1 042 €2023 Company: 6 757 € Industry median: 1 210 €20232024 Company: 1 632 € Industry median: 987 €2025 Company: 4 310 € Industry median: 1 062 €2025
  • 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: 7.9 % · +4.6 pp vs the year before · industry median 14.8 % · above 40% of the industry
05101520252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 12.5 % Industry median: 15.7 %20192020 Company: 7.4 % Industry median: 17.8 %20202021 Company: 15.5 % Industry median: 17.9 %20212022 Company: 20.1 % Industry median: 16.2 %20222023 Company: 12.8 % Industry median: 16.9 %20232024 Company: 3.2 % Industry median: 15.0 %20242025 Company: 7.9 % Industry median: 14.8 %202505101520252018 Company: — Industry median: —2019 Company: 12.5 % Industry median: 15.7 %20192020 Company: 7.4 % Industry median: 17.8 %2021 Company: 15.5 % Industry median: 17.9 %20212022 Company: 20.1 % Industry median: 16.2 %2023 Company: 12.8 % Industry median: 16.9 %20232024 Company: 3.2 % Industry median: 15.0 %2025 Company: 7.9 % Industry median: 14.8 %2025
  • 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: 63 922 € · +6.7% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 44 877 €20192020 Company: 45 117 €20202021 Company: 50 922 €20212022 Company: 56 799 €20222023 Company: 59 608 €20232024 Company: 59 911 €20242025 Company: 63 922 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 44 877 €20192020 Company: 45 117 €2021 Company: 50 922 €20212022 Company: 56 799 €2023 Company: 59 608 €20232024 Company: 59 911 €2025 Company: 63 922 €2025
Equity, € 2025: 54 764 € · +6.4% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 38 472 €20192020 Company: 39 171 €20202021 Company: 44 122 €20212022 Company: 51 065 €20222023 Company: 52 823 €20232024 Company: 51 455 €20242025 Company: 54 764 €2025020 00040 00060 0002018 Company: —2019 Company: 38 472 €20192020 Company: 39 171 €2021 Company: 44 122 €20212022 Company: 51 065 €2023 Company: 52 823 €20232024 Company: 51 455 €2025 Company: 54 764 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
0.00.51.01.52.02016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 2 Industry median: 12025
  • 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 54 689 4 310 41 215 63 922 54 764 2
2024 50 334 1 632 39 632 59 911 51 455 2
2023 52 818 6 757 36 393 59 608 52 823 2
2022 44 449 8 943 28 127 56 799 51 065 2
2021 41 618 6 452 28 344 50 922 44 122 2
2020 36 306 2 672 25 519 45 117 39 171 2
2019 35 587 4 434 24 795 44 877 38 472 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 2
2007 — — — — — 3
2006 — — — — — 3
2005 — — — — — 3
2004 — — — — — 2
2003 — — — — — 2
2002 — — — — — 2
2001 — — — — — 2
2000 — — — — — 2
1998 — — — — — 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
7.9 %
Net profit / revenue
Return on equity (ROE)
7.9 %
Net profit / equity
Return on assets (ROA)
6.7 %
Net profit / assets
Equity ratio
85.7 %
Equity / assets
Debt ratio
14.3 %
Liabilities / assets
Current ratio
6.75
Current assets / current liabilities
Revenue per employee
27 345 €
Revenue / average full-time employees
Labour cost per employee per month
1 717 €
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 23 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 28 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 22 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 1 Nov 2020 Company’s own e-Äriregister

Board

  • Juhan Kull
    Board member (manager) · since 1 Nov 1996

Right of representation

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

Owners

Beneficial owners

  • Juhan Kull
    Direct ownership · since 29 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 4778Retail sale of other new goods
Rulings
Number, date Title Deadline State Document
Ä 10006151 / 9
27 Jun 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
27 Jun 2024
PDF
Ä 10006151 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10006151 / 7
16 Jan 2018
Amendment entry In force
16 Jan 2018
PDF
Ä 10006151 / 6
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10006151 / 5
6 Jun 2014
Amendment entry In force
6 Jun 2014
PDF
Ä 10006151 / 4
28 Dec 2012
Amendment entry In force
28 Dec 2012
PDF
Ä 10006151 / M1
17 Dec 2012
Ruling to eliminate deficiencies 31 Jan 2013 In force
17 Dec 2012
PDF
Ä 10006151 / 3
25 Jan 2012
Entry refused: deficiencies not eliminated In force
26 Jan 2012
PDF
Ä 6151 / 2
3 Dec 2008
Deletion of activities from the registry card In force
3 Dec 2008
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data