osaühing DEMOS - AUDIT

Active Registry code 10164056 OÜ Torma alevik Registered 26 Nov 1996

osaühing DEMOS - AUDIT is a OÜ based in Torma alevik, registry code 10164056, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €29 068 and 1 employees.

Turnover

—

State taxes

1 717 €

↓ 2.6% vs Q2 2026

Labour taxes

1 784 €

↓ 2.9% 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

Labour taxes per employee 892 €

above 39% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 29 068 €

above 70% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -6.2 %

above 15% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 892 € · −2.9% vs Q2 2026 · industry median 1 122 € · above 39% 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: 1 717 € · −2.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	1 717	1 784	2
Q2 2026	—	1 763	1 837	2
Q1 2026	—	1 689	1 758	2
Q4 2025	—	1 607	1 672	2
Q3 2025	—	1 607	1 672	2
Q2 2025	—	1 710	1 812	2
Q1 2025	—	2 075	2 223	2
Q4 2024	—	2 141	2 300	2
Q3 2024	—	1 910	2 058	2
Q2 2024	—	1 884	2 032	2
Q1 2024	—	2 040	2 197	3
Q4 2023	—	2 148	2 374	3
Q3 2023	—	2 536	2 803	3
Q2 2023	—	2 107	2 359	3
Q1 2023	—	2 703	2 975	3
Q4 2022	—	2 841	3 093	3
Q3 2022	—	1 405	1 555	3
Q2 2022	—	1 009	1 154	2
Q1 2022	3 806	2 256	1 820	2

Labour taxes per employee per month

297 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 29 068 € · −21.7% vs 2024 · industry median 12 784 € · above 70% 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: -1 808 € · −200.6% vs 2024 · industry median 1 062 € · above 11% 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: -6.2 % · −11.1 pp vs the year before · industry median 14.8 % · above 15% 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: 6 594 € · −24.3% vs 2024

Equity, € 2025: 3 753 € · −32.5% 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	29 068	-1 808	18 921	6 594	3 753	1
2024	37 119	1 798	23 385	8 705	5 561	1
2023	38 711	-6 967	28 254	8 428	3 763	2
2022	39 534	-9 208	26 400	18 015	11 113	2
2021	44 864	-1 297	28 292	52 365	43 344	2
2020	49 514	-7 902	36 116	60 350	44 641	2
2019	59 108	405	37 519	69 475	52 543	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	4
2008	—	—	—	—	—	5
2007	—	—	—	—	—	5
2006	—	—	—	—	—	4
2005	—	—	—	—	—	5
2004	—	—	—	—	—	5
2003	—	—	—	—	—	7
2002	—	—	—	—	—	8
2001	—	—	—	—	—	5
2000	—	—	—	—	—	6
1999	—	—	—	—	—	6
1998	—	—	—	—	—	5
1997	—	—	—	—	—	6

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

-6.2 %

Net profit / revenue

Return on equity (ROE)

-48.2 %

Net profit / equity

Return on assets (ROA)

-27.4 %

Net profit / assets

Equity ratio

56.9 %

Equity / assets

Debt ratio

43.1 %

Liabilities / assets

Current ratio

1.73

Current assets / current liabilities

Revenue per employee

29 068 €

Revenue / average full-time employees

Labour cost per employee per month

1 577 €

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	26 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	7 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	6 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	6 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	31 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	27 May 2020	Company’s own	e-Äriregister

Board

Ille Randjärv
Board member (manager) · since 26 Nov 1996
Siret Kukke
Board member · since 27 Oct 2026

Right of representation

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

Owners

Ille Randjärv
Natural person · 1 926 €

72.13%
Anne Park
Natural person · 564 €

21.12%
Saima Lehtveer
Natural person · 180 €

6.74%

Beneficial owners

Anne Park
Direct ownership · since 12 Sep 2018
Ille Randjärv
Direct ownership · since 12 Sep 2018
Saima Lehtveer
Direct ownership · since 12 Sep 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20002610 / 9 27 Oct 2026	Amendment entry		In force 27 Oct 2026	PDF
Ä 20002610 / 8 27 Oct 2026	Entry refused: deficiencies not eliminated		Signed 27 Oct 2026	PDF
Ä 20002610 / M5 25 Sep 2026	Ruling to eliminate deficiencies	10 Oct 2026	In force 13 Oct 2026	PDF
Ä 20002610 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20002610 / 6 29 May 2018	Amendment entry		In force 29 May 2018	PDF
Ä 20002610 / 5 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20002610 / 4 14 Dec 2011	Amendment entry		In force 14 Dec 2011	PDF
Ä 20002610 / M4 17 Nov 2011	Ruling to eliminate deficiencies	17 Mar 2012	In force 17 Nov 2011	PDF
Ä 2610 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 22 Dec 2008	PDF
Ä 2610 / 2 2 Feb 2006	Amendment entry		In force 2 Feb 2006	PDF
Ä 2610 / M3 15 Dec 2005	Ruling to eliminate deficiencies (to be served)	6 Feb 2006	In force	PDF
Ä 2610 / M2 5 Dec 2005	Ruling to eliminate deficiencies (to be served)	6 Feb 2006	In force	PDF

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

osaühing DEMOS - AUDIT

Position in the industry Legal and accounting activities · EMTAK 69

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 12