osaühing VARIESTA

Active Registry code 10213530 OÜ Tartu linn Registered 3 Jul 1997
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osaühing VARIESTA is a OÜ based in Tartu linn, registry code 10213530, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €39 940 and 1 employees.

Turnover
—
State taxes
—
Labour taxes
—
Employees
1

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 39 940 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -31.1 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q3 2023 – Q3 2026
Labour taxes per employee, € Q4 2025: 443 € · +0.0% vs Q3 2025 · industry median 1 123 € · above 21% of the industry
02505007501 0001 250Q3 2023 Company: 27 € Industry median: 960 €Q3·23Q4 2023 Company: 27 € Industry median: 957 €Q1 2024 Company: 27 € Industry median: 991 €Q1·24Q2 2024 Company: 68 € Industry median: 1 012 €Q3 2024 Company: 88 € Industry median: 1 020 €Q3·24Q4 2024 Company: 88 € Industry median: 1 032 €Q1 2025 Company: 90 € Industry median: 1 085 €Q1·25Q2 2025 Company: 91 € Industry median: 1 115 €Q3 2025 Company: 443 € Industry median: 1 126 €Q3·25Q4 2025 Company: 443 € Industry median: 1 123 €Q1 2026 Company: — Industry median: 1 088 €Q1·26Q3 2026 Company: — Industry median: 1 122 €Q3·2602505007501 0001 250Q3 2024 Company: 88 € Industry median: 1 020 €Q4 2024 Company: 88 € Industry median: 1 032 €Q4·24Q1 2025 Company: 90 € Industry median: 1 085 €Q2 2025 Company: 91 € Industry median: 1 115 €Q2·25Q3 2025 Company: 443 € Industry median: 1 126 €Q4 2025 Company: 443 € Industry median: 1 123 €Q4·25Q1 2026 Company: — Industry median: 1 088 €Q3 2026 Company: — 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
0.00.20.40.60.81.0Q3 2023 Company: 1Q3·23Q4 2023 Company: 1Q1 2024 Company: 1Q1·24Q2 2024 Company: 1Q3 2024 Company: 1Q3·24Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: —Q1·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: —Q3 2026 Company: 1Q3·26
State taxes, € Q1 2026: 221 € · −40.6% vs Q4 2025
05001 0001 500Q3 2023 Company: 0 €Q3·23Q4 2023 Company: 0 €Q1 2024 Company: 0 €Q1·24Q2 2024 Company: 24 €Q3 2024 Company: 36 €Q3·24Q4 2024 Company: 36 €Q1 2025 Company: 1 413 €Q1·25Q2 2025 Company: 39 €Q3 2025 Company: 372 €Q3·25Q4 2025 Company: 372 €Q1 2026 Company: 221 €Q1·26Q3 2026 Company: —Q3·2605001 0001 500Q3 2024 Company: 36 €Q4 2024 Company: 36 €Q4·24Q1 2025 Company: 1 413 €Q2 2025 Company: 39 €Q2·25Q3 2025 Company: 372 €Q4 2025 Company: 372 €Q4·25Q1 2026 Company: 221 €Q3 2026 Company: —Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — — — 1
Q1 2026 — 221 287 —
Q4 2025 — 372 443 1
Q3 2025 — 372 443 1
Q2 2025 — 39 91 1
Q1 2025 — 1 413 90 1
Q4 2024 — 36 88 1
Q3 2024 — 36 88 1
Q2 2024 — 24 68 1
Q1 2024 — — 27 1
Q4 2023 — — 27 1
Q3 2023 — — 27 1
Q2 2023 — — 27 1
Q1 2023 — — 18 1
Q4 2022 — — — 1

Financials by year

2016 – 2025
Revenue, € 2025: 39 940 € · +58.1% vs 2024 · industry median 12 784 € · above 80% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21 € Industry median: 10 918 €20192020 Company: 21 € Industry median: 10 648 €20202021 Company: 0 € Industry median: 10 858 €20212022 Company: 993 € Industry median: 11 500 €20222023 Company: 17 305 € Industry median: 12 140 €20232024 Company: 25 259 € Industry median: 12 264 €20242025 Company: 39 940 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 21 € Industry median: 10 918 €20192020 Company: 21 € Industry median: 10 648 €2021 Company: 0 € Industry median: 10 858 €20212022 Company: 993 € Industry median: 11 500 €2023 Company: 17 305 € Industry median: 12 140 €20232024 Company: 25 259 € Industry median: 12 264 €2025 Company: 39 940 € 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: -12 416 € · −242.1% vs 2024 · industry median 1 062 € · above 2% of the industry
-15 000-10 000-5 00005 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 € Industry median: 1 071 €20192020 Company: 10 € Industry median: 1 156 €20202021 Company: 0 € Industry median: 1 163 €20212022 Company: 515 € Industry median: 1 042 €20222023 Company: 8 076 € Industry median: 1 210 €20232024 Company: 8 735 € Industry median: 986 €20242025 Company: -12 416 € Industry median: 1 062 €2025-15 000-10 000-5 00005 00010 0002018 Company: — Industry median: —2019 Company: 1 € Industry median: 1 071 €20192020 Company: 10 € Industry median: 1 156 €2021 Company: 0 € Industry median: 1 163 €20212022 Company: 515 € Industry median: 1 042 €2023 Company: 8 076 € Industry median: 1 210 €20232024 Company: 8 735 € Industry median: 986 €2025 Company: -12 416 € 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: -31.1 % · −65.7 pp vs the year before · industry median 14.8 % · above 8% of the industry
-40-2002040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 15.7 %20192020 Company: — Industry median: 17.8 %20202021 Company: — Industry median: 17.9 %20212022 Company: — Industry median: 16.2 %20222023 Company: 46.7 % Industry median: 16.9 %20232024 Company: 34.6 % Industry median: 15.0 %20242025 Company: -31.1 % Industry median: 14.8 %2025-40-2002040602018 Company: — Industry median: —2019 Company: — Industry median: 15.7 %20192020 Company: — Industry median: 17.8 %2021 Company: — Industry median: 17.9 %20212022 Company: — Industry median: 16.2 %2023 Company: 46.7 % Industry median: 16.9 %20232024 Company: 34.6 % Industry median: 15.0 %2025 Company: -31.1 % 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: 4 022 € · −82.5% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 504 €20192020 Company: 3 484 €20202021 Company: 3 484 €20212022 Company: 4 382 €20222023 Company: 12 515 €20232024 Company: 23 000 €20242025 Company: 4 022 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 3 504 €20192020 Company: 3 484 €2021 Company: 3 484 €20212022 Company: 4 382 €2023 Company: 12 515 €20232024 Company: 23 000 €2025 Company: 4 022 €2025
Equity, € 2025: 2 894 € · −81.1% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 474 €20192020 Company: 3 484 €20202021 Company: 3 484 €20212022 Company: 3 999 €20222023 Company: 12 075 €20232024 Company: 15 310 €20242025 Company: 2 894 €202505 00010 00015 00020 0002018 Company: —2019 Company: 3 474 €20192020 Company: 3 484 €2021 Company: 3 484 €20212022 Company: 3 999 €2023 Company: 12 075 €20232024 Company: 15 310 €2025 Company: 2 894 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 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 39 940 -12 416 11 171 4 022 2 894 1
2024 25 259 8 735 8 074 23 000 15 310 1
2023 17 305 8 076 4 596 12 515 12 075 1
2022 993 515 383 4 382 3 999 0
2021 0 0 0 3 484 3 484 0
2020 21 10 0 3 484 3 484 0
2019 21 1 0 3 504 3 474 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 0
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 0
2002 — — — — — 1
2001 — — — — — 1
2000 — — — — — 1

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
-31.1 %
Net profit / revenue
Return on equity (ROE)
-429.0 %
Net profit / equity
Return on assets (ROA)
-308.7 %
Net profit / assets
Equity ratio
72.0 %
Equity / assets
Debt ratio
28.0 %
Liabilities / assets
Current ratio
3.57
Current assets / current liabilities
Revenue per employee
39 940 €
Revenue / average full-time employees
Labour cost per employee per month
931 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 31 Dec 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 29 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 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 29 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 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

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 20006501 / 11
7 Jan 2025
Amendment entry In force
7 Jan 2025
PDF
Ä 20006501 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20006501 / 9
23 Apr 2019
Amendment entry In force
23 Apr 2019
PDF
Ä 20006501 / 8
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20006501 / 7
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 20006501 / 6
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20006501 / 5
8 Dec 2011
Amendment entry In force
8 Dec 2011
PDF
Ä 6501 / 4
3 Dec 2008
Deletion of activities from the registry card In force
22 Dec 2008
PDF
Ä 6501 / M5
13 Sep 2007
Fine for not filing the report 19 Oct 2007 In force
19 Sep 2007
PDF
Ä 6501 / 3
29 Oct 2004
Amendment entry In force PDF
Ä 6501 / M4
12 Oct 2004
Ruling to eliminate deficiencies (to be served) 12 Dec 2004 In force PDF
Ä 6501 / M3
30 Mar 2004
Fine for not filing the report 30 May 2004 In force PDF
Ä 6501 / M2
3 Nov 2003
Fine 3 Jan 2004 In force PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data