OÜ VARIIT

Active Registry code 10316460 OÜ Piira küla Registered 7 Nov 1997

OÜ VARIIT is a OÜ based in Piira küla, registry code 10316460, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €22 689 and 1 employees.

Turnover

—

State taxes

1 613 €

↑ 0.5% vs Q2 2026

Labour taxes

1 740 €

↑ 0.6% 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 870 €

above 38% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 22 689 €

above 64% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 0.7 %

above 25% 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: 870 € · +0.6% vs Q2 2026 · industry median 1 122 € · above 38% 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: 1 613 € · +0.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	1 613	1 740	2
Q2 2026	—	1 605	1 729	2
Q1 2026	—	969	1 102	2
Q4 2025	—	2 042	2 192	2
Q3 2025	—	1 905	2 044	2
Q2 2025	—	851	1 004	2
Q1 2025	—	822	998	2
Q4 2024	—	800	986	2
Q3 2024	—	765	952	2
Q2 2024	—	734	885	2
Q1 2024	—	722	855	2
Q4 2023	—	647	781	2
Q3 2023	—	647	781	2
Q2 2023	—	726	866	2
Q1 2023	—	561	692	2
Q4 2022	—	841	689	2
Q3 2022	—	578	669	2
Q2 2022	—	617	763	2
Q1 2022	—	616	757	2

Labour taxes per employee per month

290 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 22 689 € · −1.1% vs 2024 · industry median 12 784 € · above 64% 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: 165 € · −52.9% vs 2024 · industry median 1 062 € · above 37% 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: 0.7 % · −0.8 pp vs the year before · industry median 14.8 % · above 25% 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: 10 425 € · −2.9% vs 2024

Equity, € 2025: 9 003 € · +1.9% 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	22 689	165	19 140	10 425	9 003	1
2024	22 950	350	18 548	10 737	8 838	1
2023	17 532	-652	15 011	10 184	8 488	1
2022	17 784	1 020	13 065	10 691	9 140	1
2021	17 975	-994	15 023	10 821	9 120	1
2020	22 660	6 675	12 333	11 897	10 114	1
2019	16 340	-1 164	14 513	4 909	3 439	1
2018	—	—	—	—	—	2
2017	—	—	—	—	—	3
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	3
1998	—	—	—	—	—	3
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

0.7 %

Net profit / revenue

Return on equity (ROE)

1.8 %

Net profit / equity

Return on assets (ROA)

1.6 %

Net profit / assets

Equity ratio

86.4 %

Equity / assets

Debt ratio

13.6 %

Liabilities / assets

Current ratio

7.33

Current assets / current liabilities

Revenue per employee

22 689 €

Revenue / average full-time employees

Labour cost per employee per month

1 595 €

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	28 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	12 Feb 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	24 Jan 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	22 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	22 Mar 2020	Company’s own	e-Äriregister

Board

Ly Hallikma
Board member · since 4 Dec 1997

Right of representation

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

Owners

Ly Hallikma
Natural person · 2 556 €

100%

Beneficial owners

Ly Hallikma
Direct ownership · since 5 Sep 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 40005524 / 9 27 Mar 2025	Amendment entry		In force 27 Mar 2025	PDF
Ä 40005524 / 8 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 40005524 / 7 9 May 2018	Amendment under Commercial Code § 525 (2)		In force 9 May 2018	PDF
Ä 40005524 / 6 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 40005524 / 5 17 May 2011	Amendment entry		In force 17 May 2011	PDF
Ä 40005524 / 4 17 May 2011	Amendment entry		In force 17 May 2011	PDF
Ä 40005524 / M1 9 May 2011	Ruling to eliminate deficiencies	25 Sep 2011	In force 9 May 2011	PDF
Ä 5524 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 9 Dec 2008	PDF

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