OÜ DAEMON

Active Registry code 10388672 OÜ Tartu linn Registered 1 Apr 1998

OÜ DAEMON is a OÜ based in Tartu linn, registry code 10388672, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €34 231 with 2 employees.

Turnover

34 231 €

↓ 13.9% vs Q2 2026

State taxes

17 411 €

↑ 24.3% vs Q2 2026

Labour taxes

11 548 €

↑ 50.9% vs Q2 2026

Employees

−1 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 34 231 €

above 83% of companies

industry median 9 728 € · companies in the industry: 3 328
Labour taxes per employee 5 774 €

above 98% of companies

industry median 1 122 € · companies in the industry: 3 121
Revenue · 2025 158 145 €

above 95% of companies

industry median 12 778 € · companies in the industry: 8 417
Net profit margin · 2025 8.0 %

above 40% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 34 231 € · −13.9% vs Q2 2026 · industry median 9 728 € · above 83% 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: 5 774 € · +126.4% vs Q2 2026 · industry median 1 122 € · above 98% 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 · −33.3% vs Q2 2026

State taxes, € Q3 2026: 17 411 € · +24.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	34 231	17 411	11 548	2
Q2 2026	39 776	14 007	7 652	3
Q1 2026	44 401	10 934	7 960	2
Q4 2025	41 404	14 410	8 273	3
Q3 2025	36 623	14 081	7 958	2
Q2 2025	40 964	17 362	12 093	2
Q1 2025	51 687	29 620	8 964	2
Q4 2024	42 236	14 038	9 097	2
Q3 2024	34 559	11 292	6 160	2
Q2 2024	36 021	9 110	4 300	1
Q1 2024	30 250	7 948	3 906	1
Q4 2023	27 964	7 122	3 964	1
Q3 2023	27 812	7 372	4 066	1
Q2 2023	30 053	6 152	2 881	1
Q1 2023	26 211	5 681	2 712	1
Q4 2022	30 812	6 398	3 496	1
Q3 2022	25 782	5 814	3 702	1
Q2 2022	31 911	3 646	2 016	2
Q1 2022	19 594	4 885	2 405	2

Labour taxes per employee per month

1 925 €

Turnover per employee in the quarter

17 116 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 158 145 € · +10.4% vs 2024 · industry median 12 778 € · above 95% 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: 12 666 € · +248.0% vs 2024 · industry median 1 061 € · above 83% 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: 8.0 % · +14.0 pp vs the year before · industry median 14.8 % · above 40% 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: 87 110 € · +1.5% vs 2024

Equity, € 2025: 33 570 € · +60.6% vs 2024

Employees 2025: 2 · −33.3% vs 2024 · industry median 1 · above 80% 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	158 145	12 666	85 363	87 110	33 570	2
2024	143 183	-8 559	64 512	85 804	20 904	3
2023	115 142	4 590	34 070	87 707	79 463	1
2022	108 431	16 196	32 079	127 388	74 873	1
2021	115 869	19 999	30 551	122 393	58 807	1
2020	77 642	9 984	28 923	105 914	38 804	1
2019	69 561	1 730	31 384	97 155	28 820	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	2
2005	—	—	—	—	—	1
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	1
2001	—	—	—	—	—	1
2000	—	—	—	—	—	0
1999	—	—	—	—	—	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

8.0 %

Net profit / revenue

Return on equity (ROE)

37.7 %

Net profit / equity

Return on assets (ROA)

14.5 %

Net profit / assets

Equity ratio

38.5 %

Equity / assets

Debt ratio

61.5 %

Liabilities / assets

Current ratio

1.70

Current assets / current liabilities

Revenue per employee

79 291 €

Revenue / average full-time employees

Labour cost per employee per month

3 557 €

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	27 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	22 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	24 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	15 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	14 Apr 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	11 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	15 Feb 2020	Company’s own	e-Äriregister

Board

Merle Laks
Board member · since 11 Feb 1999
Leino Laks
Board member · since 20 Nov 2001

Right of representation

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

Owners

Merle Laks
Natural person · 1 917 €

50%
Leino Laks
Natural person · 1 917 €

50%

Beneficial owners

Leino Laks
Direct ownership · since 31 Aug 2018
Merle Laks
Direct ownership · since 31 Aug 2018

Founders and other persons

Leino Laks
Founder · 60 000 € · 1 Apr 1998

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main
47401Retail sale of computers, peripheral units and software
62202Computer facilities management activities

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20011469 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20011469 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20011469 / 7 6 Dec 2017	Amendment entry	In force 6 Dec 2017	PDF
Ä 20011469 / 6 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20011469 / 5 24 Jan 2011	Amendment entry	In force 24 Jan 2011	PDF
Ä 11469 / 4 3 Dec 2008	Deletion of activities from the registry card	In force 20 Dec 2008	PDF
Ä 11469 / M4 8 Nov 2004	Ruling to be served	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 28 Oct 2026. Open at the source ↗ · Report an error in the data

OÜ DAEMON

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 7