OÜ Reira

Active Registry code 10254463 OÜ Tartu linn Registered 28 Aug 1997
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OÜ Reira is a OÜ based in Tartu linn, registry code 10254463, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €3 041 with employees.

Turnover
3 041 €
↑ 7.6% vs Q2 2026
State taxes
595 €
↑ 31.9% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 3 041 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 22 964 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 4.3 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 3 041 € · +7.6% vs Q2 2026 · industry median 9 740 € · above 24% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 4 215 € Industry median: 8 379 €Q4·23Q1 2024 Company: 3 235 € Industry median: 8 662 €Q2 2024 Company: 5 480 € Industry median: 9 055 €Q2·24Q3 2024 Company: 6 223 € Industry median: 9 026 €Q4 2024 Company: 5 703 € Industry median: 8 663 €Q4·24Q1 2025 Company: 5 604 € Industry median: 8 739 €Q2 2025 Company: 5 198 € Industry median: 8 935 €Q2·25Q3 2025 Company: 4 317 € Industry median: 9 025 €Q4 2025 Company: 2 327 € Industry median: 8 820 €Q4·25Q1 2026 Company: 2 197 € Industry median: 9 182 €Q2 2026 Company: 2 825 € Industry median: 9 921 €Q2·26Q3 2026 Company: 3 041 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 5 703 € Industry median: 8 663 €Q1 2025 Company: 5 604 € Industry median: 8 739 €Q1·25Q2 2025 Company: 5 198 € Industry median: 8 935 €Q3 2025 Company: 4 317 € Industry median: 9 025 €Q3·25Q4 2025 Company: 2 327 € Industry median: 8 820 €Q1 2026 Company: 2 197 € Industry median: 9 182 €Q1·26Q2 2026 Company: 2 825 € Industry median: 9 921 €Q3 2026 Company: 3 041 € 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, € Q2 2025: 556 € · −17.5% vs Q1 2025 · industry median 1 115 € · above 25% of the industry
02505007501 0001 250Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: 99 € Industry median: 991 €Q2 2024 Company: 158 € Industry median: 1 012 €Q2·24Q3 2024 Company: 586 € Industry median: 1 020 €Q4 2024 Company: 994 € Industry median: 1 032 €Q4·24Q1 2025 Company: 674 € Industry median: 1 085 €Q2 2025 Company: 556 € Industry median: 1 115 €Q2·25Q3 2025 Company: — Industry median: 1 126 €Q4 2025 Company: — Industry median: 1 123 €Q4·25Q1 2026 Company: — Industry median: 1 088 €Q2 2026 Company: — Industry median: 1 096 €Q2·26Q3 2026 Company: — Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 994 € Industry median: 1 032 €Q1 2025 Company: 674 € Industry median: 1 085 €Q1·25Q2 2025 Company: 556 € Industry median: 1 115 €Q3 2025 Company: — Industry median: 1 126 €Q3·25Q4 2025 Company: — Industry median: 1 123 €Q1 2026 Company: — Industry median: 1 088 €Q1·26Q2 2026 Company: — Industry median: 1 096 €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 Q2 2025: 1 · +0.0% vs Q1 2025
0.00.20.40.60.81.0Q4 2023 Company: —Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 595 € · +31.9% vs Q2 2026
05001 0001 5002 000Q4 2023 Company: 304 €Q4·23Q1 2024 Company: 137 €Q2 2024 Company: 943 €Q2·24Q3 2024 Company: 877 €Q4 2024 Company: 1 537 €Q4·24Q1 2025 Company: 1 651 €Q2 2025 Company: 1 360 €Q2·25Q3 2025 Company: 951 €Q4 2025 Company: 200 €Q4·25Q1 2026 Company: 435 €Q2 2026 Company: 451 €Q2·26Q3 2026 Company: 595 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 537 €Q1 2025 Company: 1 651 €Q1·25Q2 2025 Company: 1 360 €Q3 2025 Company: 951 €Q3·25Q4 2025 Company: 200 €Q1 2026 Company: 435 €Q1·26Q2 2026 Company: 451 €Q3 2026 Company: 595 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 3 041 595 — —
Q2 2026 2 825 451 — —
Q1 2026 2 197 435 — —
Q4 2025 2 327 200 — —
Q3 2025 4 317 951 371 —
Q2 2025 5 198 1 360 556 1
Q1 2025 5 604 1 651 674 1
Q4 2024 5 703 1 537 994 1
Q3 2024 6 223 877 586 1
Q2 2024 5 480 943 158 1
Q1 2024 3 235 137 99 1
Q4 2023 4 215 304 — —
Q3 2023 6 184 655 106 —
Q2 2023 61 318 11 526 — —
Q1 2023 24 697 4 583 — —
Q4 2022 25 079 4 640 — —
Q3 2022 4 197 95 99 —
Q2 2022 16 382 2 252 176 —
Q1 2022 2 552 395 — 1

Financials by year

2016 – 2025
Revenue, € 2025: 22 964 € · −19.9% vs 2024 · industry median 12 784 € · above 64% of the industry
020 00040 00060 00080 000100 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 12 323 € Industry median: 10 920 €20192020 Company: 16 490 € Industry median: 10 651 €20202021 Company: 18 714 € Industry median: 10 862 €20212022 Company: 61 612 € Industry median: 11 500 €20222023 Company: 96 875 € Industry median: 12 140 €20232024 Company: 28 683 € Industry median: 12 266 €20242025 Company: 22 964 € Industry median: 12 784 €2025020 00040 00060 00080 000100 0002018 Company: — Industry median: —2019 Company: 12 323 € Industry median: 10 920 €20192020 Company: 16 490 € Industry median: 10 651 €2021 Company: 18 714 € Industry median: 10 862 €20212022 Company: 61 612 € Industry median: 11 500 €2023 Company: 96 875 € Industry median: 12 140 €20232024 Company: 28 683 € Industry median: 12 266 €2025 Company: 22 964 € 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: 995 € · −34.8% vs 2024 · industry median 1 062 € · above 49% of the industry
-20 000020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -846 € Industry median: 1 072 €20192020 Company: 4 132 € Industry median: 1 156 €20202021 Company: 4 676 € Industry median: 1 164 €20212022 Company: 35 114 € Industry median: 1 042 €20222023 Company: 75 462 € Industry median: 1 210 €20232024 Company: 1 526 € Industry median: 987 €20242025 Company: 995 € Industry median: 1 062 €2025-20 000020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: -846 € Industry median: 1 072 €20192020 Company: 4 132 € Industry median: 1 156 €2021 Company: 4 676 € Industry median: 1 164 €20212022 Company: 35 114 € Industry median: 1 042 €2023 Company: 75 462 € Industry median: 1 210 €20232024 Company: 1 526 € Industry median: 987 €2025 Company: 995 € 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: 4.3 % · −1.0 pp vs the year before · industry median 14.8 % · above 33% of the industry
-200204060802016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -6.9 % Industry median: 15.7 %20192020 Company: 25.1 % Industry median: 17.8 %20202021 Company: 25.0 % Industry median: 17.9 %20212022 Company: 57.0 % Industry median: 16.2 %20222023 Company: 77.9 % Industry median: 16.9 %20232024 Company: 5.3 % Industry median: 15.0 %20242025 Company: 4.3 % Industry median: 14.8 %2025-200204060802018 Company: — Industry median: —2019 Company: -6.9 % Industry median: 15.7 %20192020 Company: 25.1 % Industry median: 17.8 %2021 Company: 25.0 % Industry median: 17.9 %20212022 Company: 57.0 % Industry median: 16.2 %2023 Company: 77.9 % Industry median: 16.9 %20232024 Company: 5.3 % Industry median: 15.0 %2025 Company: 4.3 % 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, € thousand 2025: 132 075 € · +1.1% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 13 911 €20192020 Company: 18 573 €20202021 Company: 18 440 €20212022 Company: 53 487 €20222023 Company: 129 583 €20232024 Company: 130 683 €20242025 Company: 132 075 €20250501001502018 Company: —2019 Company: 13 911 €20192020 Company: 18 573 €2021 Company: 18 440 €20212022 Company: 53 487 €2023 Company: 129 583 €20232024 Company: 130 683 €2025 Company: 132 075 €2025
Equity, € thousand 2025: 129 786 € · +0.8% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 13 881 €20192020 Company: 18 013 €20202021 Company: 16 689 €20212022 Company: 51 803 €20222023 Company: 127 265 €20232024 Company: 128 791 €20242025 Company: 129 786 €20250501001502018 Company: —2019 Company: 13 881 €20192020 Company: 18 013 €2021 Company: 16 689 €20212022 Company: 51 803 €2023 Company: 127 265 €20232024 Company: 128 791 €2025 Company: 129 786 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 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: 1 Industry median: 120212022 Company: 1 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 22 964 995 3 615 132 075 129 786 1
2024 28 683 1 526 5 988 130 683 128 791 1
2023 96 875 75 462 498 129 583 127 265 1
2022 61 612 35 114 664 53 487 51 803 1
2021 18 714 4 676 684 18 440 16 689 1
2020 16 490 4 132 0 18 573 18 013 0
2019 12 323 -846 0 13 911 13 881 0
2018 — — — — — 0
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 1
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 1
2005 — — — — — 1
2004 — — — — — 1
2003 — — — — — 1
2002 — — — — — 1
2001 — — — — — 1
2000 — — — — — 1
1999 — — — — — 1
1998 — — — — — 2
1997 — — — — — 3

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
4.3 %
Net profit / revenue
Return on equity (ROE)
0.8 %
Net profit / equity
Return on assets (ROA)
0.8 %
Net profit / assets
Equity ratio
98.3 %
Equity / assets
Debt ratio
1.7 %
Liabilities / assets
Current ratio
23.19
Current assets / current liabilities
Revenue per employee
22 964 €
Revenue / average full-time employees
Labour cost per employee per month
301 €
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 7 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 4 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 3 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 1 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 18 Jun 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 26 Jun 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
  • OÜ Gabro Active
    Raissa Tšernjuk, Rein Tšernjuk

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 68201Rental and operating of own or leased real estate

Rulings 8

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20007623 / 8
18 Dec 2023
 Amendment under Code of Civil Procedure § 595¹ (1) In force
18 Dec 2023
 PDF
Ä 20007623 / 7
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20007623 / 6
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 20007623 / 5
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 20007623 / 4
3 Dec 2017
 Amendment entry In force
3 Dec 2017
 PDF
Ä 20007623 / M1
10 Jun 2016
 Procedural ruling 10 Jul 2016 Deficiencies eliminated
22 Jul 2016
 PDF
Ä 20007623 / 3
2 Jan 2012
 Amendment entry In force
2 Jan 2012
 PDF
Ä 7623 / 2
13 Mar 2009
 Deletion of activities from the registry card In force
13 Mar 2009
 PDF

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