Osaühing LEINONEN

Active Registry code 10391964 OÜ Tallinn Registered 25 Feb 1998

Osaühing LEINONEN is a OÜ based in Tallinn, registry code 10391964, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €833 689 with 41 employees.

Turnover

833 689 €

↓ 5.3% vs Q2 2026

State taxes

255 183 €

↓ 19.0% vs Q2 2026

Labour taxes

183 657 €

↓ 22.2% 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 833 689 €

above 98% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 4 479 €

above 94% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 2.9 mn €

above 98% 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: 833 689 € · −5.3% vs Q2 2026 · industry median 9 740 € · 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.

Labour taxes per employee, € Q3 2026: 4 479 € · −22.2% vs Q2 2026 · industry median 1 122 € · above 94% 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: 41 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 255 183 € · −19.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	833 689	255 183	183 657	41
Q2 2026	880 371	315 056	236 067	41
Q1 2026	858 129	263 305	189 023	43
Q4 2025	822 306	258 328	191 049	40
Q3 2025	772 432	255 993	193 747	43
Q2 2025	783 478	250 023	179 602	39
Q1 2025	745 761	547 723	234 828	37
Q4 2024	711 348	217 986	172 601	43
Q3 2024	717 070	219 589	165 701	40
Q2 2024	708 122	243 934	198 096	39
Q1 2024	708 907	198 156	142 027	39
Q4 2023	663 065	536 629	155 929	34
Q3 2023	655 703	192 391	137 196	32
Q2 2023	638 087	205 918	154 104	37
Q1 2023	699 519	207 316	140 649	38
Q4 2022	616 727	190 792	136 450	37
Q3 2022	624 098	195 958	145 878	40
Q2 2022	691 022	209 223	147 106	41
Q1 2022	685 905	204 930	141 770	42

Labour taxes per employee per month

1 493 €

Turnover per employee in the quarter

20 334 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 2 869 278 € · +13.0% vs 2024 · industry median 12 784 € · 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.

Net profit, € thousand 2025: 28 809 € · +112.4% vs 2024 · industry median 1 062 € · above 92% 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 % · +10.2 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: 1 423 944 € · −26.0% vs 2024

Equity, € thousand 2025: 551 823 € · +5.5% vs 2024

Employees 2025: 40 · +2.6% vs 2024 · industry median 1 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	2 869 278	28 809	1 835 037	1 423 944	551 823	40
2024	2 540 251	-232 515	1 635 104	1 923 241	523 014	39
2023	2 451 642	-99 847	1 387 007	2 048 944	1 789 238	36
2022	2 485 168	212 660	1 481 092	3 517 408	3 229 962	39
2021	2 324 618	162 406	1 437 029	3 173 710	3 017 302	41
2020	2 099 666	157 216	1 325 258	3 193 385	2 958 711	41
2019	2 259 103	397 026	1 311 147	3 095 354	2 863 855	41
2018	—	—	—	—	—	34
2017	—	—	—	—	—	30
2016	—	—	—	—	—	27
2015	—	—	—	—	—	27
2014	—	—	—	—	—	25
2013	—	—	—	—	—	25
2012	—	—	—	—	—	25
2011	—	—	—	—	—	25
2010	—	—	—	—	—	26
2009	—	—	—	—	—	26
2008	—	—	—	—	—	26
2007	—	—	—	—	—	26
2006	—	—	—	—	—	26
2005	—	—	—	—	—	19
2004	—	—	—	—	—	19
2003	—	—	—	—	—	18
2002	—	—	—	—	—	18
2001	—	—	—	—	—	18
2000	—	—	—	—	—	19
1999	—	—	—	—	—	20
1998	—	—	—	—	—	23

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)

5.2 %

Net profit / equity

Return on assets (ROA)

2.0 %

Net profit / assets

Equity ratio

38.8 %

Equity / assets

Debt ratio

61.2 %

Liabilities / assets

Current ratio

2.93

Current assets / current liabilities

Revenue per employee

71 732 €

Revenue / average full-time employees

Labour cost per employee per month

3 823 €

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	2 Apr 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	9 Apr 2025	Company’s own · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	2 Apr 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	2 Jun 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	20 May 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	20 Apr 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	1 Jun 2020	Company’s own · audited	e-Äriregister

Board

Lars Petter Leinonen
Board member · since 18 May 2015
Helin Mäetalu
Board member · since 2 Jan 2025
Seppo Juhani Hämäläinen
Board member · since 2 Jan 2025

Right of representation

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

Owners

Lars Petter Leinonen
Natural person · 13 419 €

70%
Kirsi Leinonen
Natural person · 5 751 €

30%

Beneficial owners

Lars Petter Leinonen
Direct ownership · since 31 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main
69102Activities of legal counsels and legal offices

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10025207 / 10 2 Jan 2025	Amendment entry	In force 2 Jan 2025	PDF
Ä 10025207 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10025207 / 8 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10025207 / 7 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10025207 / 6 14 Sep 2016	Amendment entry	In force 14 Sep 2016	PDF
Ä 10025207 / M1 29 Jun 2016	Procedural ruling	In force 29 Jun 2016	PDF
Ä 10025207 / 5 18 May 2015	Amendment entry	In force 18 May 2015	PDF
Ä 10025207 / 4 16 Jan 2012	Amendment entry	In force 16 Jan 2012	PDF
Ä 25207 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 25207 / 2 7 Jun 2006	Amendment entry	In force 7 Jun 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing LEINONEN

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 10