Osaühing AKTIVA JA PASSIVA

Active Registry code 10361503 OÜ Viimsi alevik Registered 13 Jan 1998

Osaühing AKTIVA JA PASSIVA is a OÜ based in Viimsi alevik, registry code 10361503, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €32 159 with 3 employees.

Turnover

32 159 €

↓ 0.2% vs Q2 2026

State taxes

10 021 €

↑ 4.3% vs Q2 2026

Labour taxes

5 963 €

↑ 1.3% 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

Turnover · Q3 2026 32 159 €

above 82% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 988 €

above 76% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 132 785 €

above 93% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 1.0 %

above 26% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 32 159 € · −0.2% vs Q2 2026 · industry median 9 740 € · 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.

Labour taxes per employee, € Q3 2026: 1 988 € · +1.3% vs Q2 2026 · industry median 1 122 € · above 76% 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: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 10 021 € · +4.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	32 159	10 021	5 963	3
Q2 2026	32 216	9 607	5 884	3
Q1 2026	32 309	9 176	6 142	3
Q4 2025	32 785	8 742	6 738	3
Q3 2025	34 165	9 387	6 618	3
Q2 2025	32 420	10 770	7 253	3
Q1 2025	32 810	10 137	7 390	3
Q4 2024	35 810	8 471	7 021	3
Q3 2024	34 278	6 914	6 077	3
Q2 2024	30 415	8 593	5 752	3
Q1 2024	100 230	22 669	5 535	3
Q4 2023	29 795	8 352	5 535	3
Q3 2023	31 518	9 267	6 110	3
Q2 2023	29 555	9 382	6 076	4
Q1 2023	26 518	8 390	5 505	4
Q4 2022	22 137	5 556	3 102	4
Q3 2022	16 011	2 360	1 186	2
Q2 2022	7 620	89	—	—
Q1 2022	7 150	75	—	—

Labour taxes per employee per month

663 €

Turnover per employee in the quarter

10 720 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 132 785 € · +1.6% vs 2024 · industry median 12 784 € · above 93% 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: 1 277 € · +122.2% vs 2024 · industry median 1 062 € · above 52% 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: 1.0 % · +5.4 pp vs the year before · industry median 14.8 % · above 26% 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: 69 860 € · −5.5% vs 2024

Equity, € 2025: 26 848 € · +5.0% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% 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	132 785	1 277	67 347	69 860	26 848	3
2024	130 648	-5 761	66 739	73 902	25 571	3
2023	188 833	12 498	63 977	122 126	31 332	3
2022	59 467	2 880	21 872	100 033	18 834	2
2021	28 611	-9 064	0	49 868	15 954	0
2020	28 180	1 271	7 323	25 030	25 018	1
2019	30 697	-4 213	12 042	26 519	23 747	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	0
2007	—	—	—	—	—	1
2006	—	—	—	—	—	0
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	1
2002	—	—	—	—	—	2
2001	—	—	—	—	—	1
2000	—	—	—	—	—	1
1999	—	—	—	—	—	1
1998	—	—	—	—	—	1
1997	—	—	—	—	—	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

1.0 %

Net profit / revenue

Return on equity (ROE)

4.8 %

Net profit / equity

Return on assets (ROA)

1.8 %

Net profit / assets

Equity ratio

38.4 %

Equity / assets

Debt ratio

61.6 %

Liabilities / assets

Current ratio

1.62

Current assets / current liabilities

Revenue per employee

44 262 €

Revenue / average full-time employees

Labour cost per employee per month

1 871 €

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	24 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 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	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Siim Sillanurm
Board member · since 9 Sep 2019

Right of representation

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

Owners

Siim Sillanurm
Natural person · 2 556 €

100%

Beneficial owners

Siim Sillanurm
Direct ownership · since 22 Oct 2022

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 13

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10015804 / 14 19 Jan 2026	Amendment entry	In force 19 Jan 2026	PDF
Ä 10015804 / 13 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10015804 / 12 23 Jan 2023	Amendment under Commercial Code § 525 (2)	In force 23 Jan 2023	PDF
Ä 10015804 / 11 21 Jul 2022	Amendment under Commercial Code § 525 (2)	In force 21 Jul 2022	PDF
Ä 10015804 / 10 4 Dec 2020	Entry made by the register on its own initiative	In force 4 Dec 2020	PDF
Ä 10015804 / 9 6 Oct 2020	Amendment entry	In force 6 Oct 2020	PDF
Ä 10015804 / 8 9 Sep 2019	Amendment entry	In force 9 Sep 2019	PDF
Ä 10015804 / 7 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10015804 / 6 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10015804 / 5 5 Dec 2016	Amendment entry	In force 5 Dec 2016	PDF
Ä 10015804 / 4 6 Jan 2016	Amendment entry	In force 6 Jan 2016	PDF
Ä 10015804 / 3 12 Dec 2011	Amendment entry	In force 12 Dec 2011	PDF
Ä 15804 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 16 Dec 2008	PDF

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

Osaühing AKTIVA JA PASSIVA

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 13