Osaühing FONEMO

Active Registry code 10157783 OÜ Jõhvi linn Registered 15 Apr 1997
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Osaühing FONEMO is a OÜ based in Jõhvi linn, registry code 10157783, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €23 320 and 1 employees.

Turnover
—
State taxes
1 661 €
↑ 8.1% vs Q2 2026
Labour taxes
1 747 €
↑ 6.5% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 1 747 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 23 320 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 0.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 747 € · +6.5% vs Q2 2026 · industry median 1 122 € · above 71% of the industry
05001 0001 5002 000Q4 2023 Company: 1 145 € Industry median: 957 €Q4·23Q1 2024 Company: 1 244 € Industry median: 991 €Q2 2024 Company: 1 220 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 935 € Industry median: 1 020 €Q4 2024 Company: 1 376 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 505 € Industry median: 1 085 €Q2 2025 Company: 1 371 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 344 € Industry median: 1 126 €Q4 2025 Company: 1 388 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 368 € Industry median: 1 088 €Q2 2026 Company: 1 640 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 747 € Industry median: 1 122 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 376 € Industry median: 1 032 €Q1 2025 Company: 1 505 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 371 € Industry median: 1 115 €Q3 2025 Company: 1 344 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 388 € Industry median: 1 123 €Q1 2026 Company: 1 368 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 640 € Industry median: 1 096 €Q3 2026 Company: 1 747 € 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: 1 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 661 € · +8.1% vs Q2 2026
05001 0001 5002 0002 500Q4 2023 Company: 2 126 €Q4·23Q1 2024 Company: 2 286 €Q2 2024 Company: 2 238 €Q2·24Q3 2024 Company: 1 766 €Q4 2024 Company: 1 239 €Q4·24Q1 2025 Company: 1 359 €Q2 2025 Company: 1 235 €Q2·25Q3 2025 Company: 1 213 €Q4 2025 Company: 1 252 €Q4·25Q1 2026 Company: 1 231 €Q2 2026 Company: 1 536 €Q2·26Q3 2026 Company: 1 661 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 239 €Q1 2025 Company: 1 359 €Q1·25Q2 2025 Company: 1 235 €Q3 2025 Company: 1 213 €Q3·25Q4 2025 Company: 1 252 €Q1 2026 Company: 1 231 €Q1·26Q2 2026 Company: 1 536 €Q3 2026 Company: 1 661 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 661 1 747 1
Q2 2026 — 1 536 1 640 1
Q1 2026 — 1 231 1 368 1
Q4 2025 — 1 252 1 388 1
Q3 2025 — 1 213 1 344 1
Q2 2025 — 1 235 1 371 1
Q1 2025 — 1 359 1 505 1
Q4 2024 — 1 239 1 376 1
Q3 2024 — 1 766 1 935 1
Q2 2024 — 2 238 2 439 2
Q1 2024 — 2 286 2 488 2
Q4 2023 — 2 126 2 289 2
Q3 2023 — 1 246 1 394 2
Q2 2023 — 450 576 1
Q1 2023 — 203 283 1
Q4 2022 — 410 515 2
Q3 2022 — 410 515 2
Q2 2022 — 280 362 2
Q1 2022 — 393 499 2
Labour taxes per employee per month
582 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 23 320 € · +0.8% vs 2024 · industry median 12 784 € · above 65% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 22 864 € Industry median: 10 920 €20192020 Company: 21 215 € Industry median: 10 651 €20202021 Company: 20 519 € Industry median: 10 862 €20212022 Company: 21 553 € Industry median: 11 500 €20222023 Company: 21 553 € Industry median: 12 140 €20232024 Company: 23 140 € Industry median: 12 266 €20242025 Company: 23 320 € Industry median: 12 784 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 22 864 € Industry median: 10 920 €20192020 Company: 21 215 € Industry median: 10 651 €2021 Company: 20 519 € Industry median: 10 862 €20212022 Company: 21 553 € Industry median: 11 500 €2023 Company: 21 553 € Industry median: 12 140 €20232024 Company: 23 140 € Industry median: 12 266 €2025 Company: 23 320 € 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: 199 € · +154.4% vs 2024 · industry median 1 062 € · above 37% of the industry
-1 000-50005001 0001 5002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 209 € Industry median: 1 072 €20192020 Company: 127 € Industry median: 1 156 €20202021 Company: -83 € Industry median: 1 164 €20212022 Company: 73 € Industry median: 1 042 €20222023 Company: -813 € Industry median: 1 210 €20232024 Company: -366 € Industry median: 987 €20242025 Company: 199 € Industry median: 1 062 €2025-1 000-50005001 0001 5002018 Company: — Industry median: —2019 Company: 209 € Industry median: 1 072 €20192020 Company: 127 € Industry median: 1 156 €2021 Company: -83 € Industry median: 1 164 €20212022 Company: 73 € Industry median: 1 042 €2023 Company: -813 € Industry median: 1 210 €20232024 Company: -366 € Industry median: 987 €2025 Company: 199 € 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: 0.9 % · +2.4 pp vs the year before · industry median 14.8 % · above 25% of the industry
-5051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.9 % Industry median: 15.7 %20192020 Company: 0.6 % Industry median: 17.8 %20202021 Company: -0.4 % Industry median: 17.9 %20212022 Company: 0.3 % Industry median: 16.2 %20222023 Company: -3.8 % Industry median: 16.9 %20232024 Company: -1.6 % Industry median: 15.0 %20242025 Company: 0.9 % Industry median: 14.8 %2025-5051015202018 Company: — Industry median: —2019 Company: 0.9 % Industry median: 15.7 %20192020 Company: 0.6 % Industry median: 17.8 %2021 Company: -0.4 % Industry median: 17.9 %20212022 Company: 0.3 % Industry median: 16.2 %2023 Company: -3.8 % Industry median: 16.9 %20232024 Company: -1.6 % Industry median: 15.0 %2025 Company: 0.9 % 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: 8 647 € · −1.3% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 8 077 €20192020 Company: 7 486 €20202021 Company: 7 767 €20212022 Company: 7 756 €20222023 Company: 8 564 €20232024 Company: 8 762 €20242025 Company: 8 647 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 8 077 €20192020 Company: 7 486 €2021 Company: 7 767 €20212022 Company: 7 756 €2023 Company: 8 564 €20232024 Company: 8 762 €2025 Company: 8 647 €2025
Equity, € 2025: 5 900 € · +3.5% vs 2024
02 0004 0006 0008 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 6 891 €20192020 Company: 7 018 €20202021 Company: 6 807 €20212022 Company: 6 880 €20222023 Company: 6 067 €20232024 Company: 5 701 €20242025 Company: 5 900 €202502 0004 0006 0008 0002018 Company: —2019 Company: 6 891 €20192020 Company: 7 018 €2021 Company: 6 807 €20212022 Company: 6 880 €2023 Company: 6 067 €20232024 Company: 5 701 €2025 Company: 5 900 €2025
Employees 2025: 1 · −50.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02018 Company: 1 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 1 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 23 320 199 16 559 8 647 5 900 1
2024 23 140 -366 26 009 8 762 5 701 2
2023 21 553 -813 19 219 8 564 6 067 2
2022 21 553 73 10 440 7 756 6 880 1
2021 20 519 -83 10 889 7 767 6 807 1
2020 21 215 127 9 278 7 486 7 018 2
2019 22 864 209 12 992 8 077 6 891 2
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 2
2007 — — — — — 0
2006 — — — — — 2
2005 — — — — — 2
2004 — — — — — 2
2003 — — — — — 2
2002 — — — — — 2
2001 — — — — — 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
0.9 %
Net profit / revenue
Return on equity (ROE)
3.4 %
Net profit / equity
Return on assets (ROA)
2.3 %
Net profit / assets
Equity ratio
68.2 %
Equity / assets
Debt ratio
31.8 %
Liabilities / assets
Current ratio
0.45
Current assets / current liabilities
Revenue per employee
23 320 €
Revenue / average full-time employees
Labour cost per employee per month
1 380 €
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 22 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 20 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 9 May 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 11 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 9 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 28 Apr 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 20 May 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 40003291 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 40003291 / 8
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 40003291 / 7
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 40003291 / 6
12 Dec 2011
Amendment entry In force
12 Dec 2011
PDF
Ä 40003291 / M1
29 Nov 2011
Ruling to eliminate deficiencies 25 Mar 2012 In force
29 Nov 2011
PDF
Ä 40003291 / 5
25 Nov 2010
Entry made by the register on its own initiative In force
25 Nov 2010
PDF
Ä 3291 / 4
23 Nov 2009
Amendment entry In force
23 Nov 2009
PDF
Ä 3291 / 3
3 Dec 2008
Deletion of activities from the registry card In force
10 Dec 2008
PDF

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