Osaühing Konsultatsioonibüroo Toompere ja Ottender is a OÜ based in Tartu linn, registry code 10298064, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €11 413 with 2 employees.
Turnover
11 413 €
↓ 11.0%vs Q2 2026
State taxes
6 178 €
↑ 88.7%vs Q2 2026
Labour taxes
3 218 €
↑ 71.5%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202611 413 €
above 55% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 609 €
above 68% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202544 263 €
above 82% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202524.0 %
above 60% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 11 413 € · −11.0% vs Q2 2026 · industry median 9 740 € · above 55% 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.
Labour taxes per employee, € Q3 2026: 1 609 € · +71.5% vs Q2 2026 · industry median 1 122 € · above 68% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 6 178 € · +88.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
11 413
6 178
3 218
2
Q2 2026
12 826
3 274
1 876
2
Q1 2026
12 365
3 862
2 905
2
Q4 2025
11 116
3 692
2 673
2
Q3 2025
12 343
5 654
3 171
2
Q2 2025
11 918
4 456
2 422
2
Q1 2025
12 965
4 871
2 120
2
Q4 2024
11 825
4 830
2 761
2
Q3 2024
13 521
10 776
5 385
2
Q2 2024
11 899
186
312
2
Q1 2024
11 780
1 460
800
2
Q4 2023
12 191
4 469
2 331
2
Q3 2023
10 847
4 199
2 331
2
Q2 2023
9 834
3 909
2 331
2
Q1 2023
9 809
3 936
2 344
2
Q4 2022
9 632
4 028
2 370
2
Q3 2022
10 214
5 429
3 160
2
Q2 2022
9 873
4 140
2 370
2
Q1 2022
10 931
2 786
1 580
2
Labour taxes per employee per month
536 €
Turnover per employee in the quarter
5 707 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 44 263 € · +1.6% vs 2024 · industry median 12 784 € · above 82% 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: 10 622 € · +5.6% vs 2024 · industry median 1 062 € · above 81% 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: 24.0 % · +0.9 pp vs the year before · industry median 14.8 % · above 60% 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, € thousand 2025: 149 771 € · +11.8% vs 2024Equity, € thousand 2025: 126 068 € · +9.2% vs 2024Employees2025: 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
44 263
10 622
27 464
149 771
126 068
1
2024
43 587
10 060
26 594
134 004
115 446
1
2023
41 818
9 353
26 124
124 622
105 386
1
2022
41 286
9 796
25 608
102 035
96 033
1
2021
40 623
10 044
25 561
92 770
86 237
1
2020
45 856
12 331
24 936
82 855
76 193
1
2019
42 595
11 966
24 936
72 580
63 862
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
2
2011
—
—
—
—
—
2
2010
—
—
—
—
—
3
2009
—
—
—
—
—
1
2008
—
—
—
—
—
1
2007
—
—
—
—
—
1
2006
—
—
—
—
—
1
2005
—
—
—
—
—
2
2004
—
—
—
—
—
2
2003
—
—
—
—
—
2
2002
—
—
—
—
—
4
2001
—
—
—
—
—
3
2000
—
—
—
—
—
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
24.0 %
Net profit / revenue
Return on equity (ROE)
8.4 %
Net profit / equity
Return on assets (ROA)
7.1 %
Net profit / assets
Equity ratio
84.2 %
Equity / assets
Debt ratio
15.8 %
Liabilities / assets
Current ratio
6.32
Current assets / current liabilities
Revenue per employee
44 263 €
Revenue / average full-time employees
Labour cost per employee per month
2 289 €
Labour costs / employees / 12 months (incl. employer taxes)
