osaühing Tsebius

Active Registry code 10152296 OÜ Tartu linn Registered 2 May 1997

osaühing Tsebius is a OÜ based in Tartu linn, registry code 10152296, status: active. Main activity: Computer consultancy activities. According to EMTA, turnover for Q3 2026 was €21 510 with 1 employees.

Turnover

21 510 €

↓ 9.0% vs Q2 2026

State taxes

7 534 €

↓ 4.3% vs Q2 2026

Labour taxes

3 046 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Computer programming, consultancy and related activities · EMTAK 62

Turnover · Q3 2026 21 510 €

above 53% of companies

industry median 19 078 € · companies in the industry: 7 345
Labour taxes per employee 3 046 €

above 58% of companies

industry median 2 345 € · companies in the industry: 2 783
Revenue · 2025 53 339 €

above 67% of companies

industry median 14 309 € · companies in the industry: 13 336
Net profit margin · 2025 -43.4 %

above 10% of companies

industry median 15.1 % · companies in the industry: 8 943

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 21 510 € · −9.0% vs Q2 2026 · industry median 19 078 € · above 53% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 046 € · +0.0% vs Q2 2026 · industry median 2 345 € · above 58% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 7 534 € · −4.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	21 510	7 534	3 046	1
Q2 2026	23 649	7 876	3 046	1
Q1 2026	4 380	5 642	5 302	1
Q4 2025	5 063	6 934	6 470	2
Q3 2025	17 813	7 163	7 249	2
Q2 2025	12 848	7 327	7 249	2
Q1 2025	27 070	6 050	5 923	2
Q4 2024	23 589	5 307	5 288	2
Q3 2024	27 881	6 871	5 128	1
Q2 2024	9 474	3 938	3 437	1
Q1 2024	6 102	5 756	5 608	2
Q4 2023	15 284	7 397	5 608	2
Q3 2023	21 308	8 619	5 608	2
Q2 2023	22 650	9 057	5 608	2
Q1 2023	22 827	8 076	5 530	2
Q4 2022	16 064	7 862	5 490	2
Q3 2022	26 253	5 369	5 490	2
Q2 2022	17 222	4 149	3 911	2
Q1 2022	6 877	3 601	3 044	2

Labour taxes per employee per month

1 015 €

Turnover per employee in the quarter

21 510 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 53 339 € · −33.8% vs 2024 · industry median 14 309 € · above 67% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -23 172 € · −223.2% vs 2024 · industry median 106 € · above 7% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -43.4 % · −66.8 pp vs the year before · industry median 15.1 % · above 10% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 48 652 € · −37.2% vs 2024

Equity, € 2025: 6 144 € · −79.0% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 75% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related 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	53 339	-23 172	60 410	48 652	6 144	2
2024	80 610	18 808	44 365	77 472	29 316	2
2023	77 801	-766	53 280	62 525	10 508	2
2022	69 982	6 049	46 547	46 457	11 274	2
2021	30 210	1 384	16 580	35 688	5 225	1
2020	13 863	-16 262	8 788	31 458	3 841	1
2019	19 281	-29 361	14 478	48 396	20 103	1
2018	—	—	—	—	—	9
2017	—	—	—	—	—	9
2016	—	—	—	—	—	8
2015	—	—	—	—	—	7
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	6
2008	—	—	—	—	—	11
2007	—	—	—	—	—	16
2006	—	—	—	—	—	15
2005	—	—	—	—	—	5
2004	—	—	—	—	—	17
2003	—	—	—	—	—	18
2002	—	—	—	—	—	21
2001	—	—	—	—	—	15
2000	—	—	—	—	—	14
1999	—	—	—	—	—	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

-43.4 %

Net profit / revenue

Return on equity (ROE)

-377.1 %

Net profit / equity

Return on assets (ROA)

-47.6 %

Net profit / assets

Equity ratio

12.6 %

Equity / assets

Debt ratio

87.4 %

Liabilities / assets

Current ratio

0.76

Current assets / current liabilities

Revenue per employee

26 670 €

Revenue / average full-time employees

Labour cost per employee per month

2 517 €

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	4 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	14 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	7 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	16 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	21 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Apr 2020	Company’s own	e-Äriregister

Board

Peeter Püüding
Board member · since 2 May 1997
Kaspar Püüding
Board member · since 3 Sep 2021

Right of representation

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

Owners

Peeter Püüding
Natural person · 5 113 €

100%

Beneficial owners

Kaspar Püüding
Member of a senior management body (management or supervisory board) · since 31 Aug 2021
Peeter Püüding
Direct ownership · since 22 Oct 2018

Founders and other persons

Jaanus Järvpõld
Founder · 5 000 € · 2 May 1997
Peeter Püüding
Founder · 5 000 € · 2 May 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

62201Computer consultancy activities Main
42221Construction of utility projects for electricity and telecommunications

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20005707 / 15 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20005707 / 14 3 Sep 2021	Amendment entry		In force 3 Sep 2021	PDF
Ä 20005707 / M1 31 Aug 2021	Ruling to eliminate deficiencies	5 Sep 2021	Deficiencies eliminated 31 Aug 2021	PDF
Ä 20005707 / 13 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20005707 / 12 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 20005707 / 11 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20005707 / 10 4 Jan 2012	Amendment entry		In force 4 Jan 2012	PDF
Ä 20005707 / 9 26 Aug 2010	Amendment under Commercial Code § 525 (2)		In force 26 Aug 2010	PDF
Ä 20005707 / 8 30 Jun 2010	Deletion of activities from the registry card		In force 30 Jun 2010	PDF
Ä 5707 / 7 9 May 2006	Amendment entry		In force 9 May 2006	PDF
Ä 5707 / 6 8 Apr 2005	Amendment entry		In force	PDF

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

osaühing Tsebius

Position in the industry Computer programming, consultancy and related activities · EMTAK 62

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 11