Osaühing ESB Finances

Active Registry code 10393182 OÜ Tallinn Registered 25 Feb 1998
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Osaühing ESB Finances is a OÜ based in Tallinn, registry code 10393182, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €9 798 with 1 employees.

Turnover
9 798 €
↑ 5.4% vs Q2 2026
State taxes
2 200 €
↓ 26.3% vs Q2 2026
Labour taxes
715 €
↓ 67.2% vs Q2 2026
Employees
1
±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 9 798 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 715 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 48 891 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 4.2 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 9 798 € · +5.4% vs Q2 2026 · industry median 9 740 € · above 50% of the industry
05 00010 00015 000Q4 2023 Company: 11 775 € Industry median: 8 379 €Q4·23Q1 2024 Company: 12 285 € Industry median: 8 662 €Q2 2024 Company: 12 270 € Industry median: 9 055 €Q2·24Q3 2024 Company: 14 470 € Industry median: 9 026 €Q4 2024 Company: 12 540 € Industry median: 8 663 €Q4·24Q1 2025 Company: 12 650 € Industry median: 8 739 €Q2 2025 Company: 13 835 € Industry median: 8 935 €Q2·25Q3 2025 Company: 13 755 € Industry median: 9 025 €Q4 2025 Company: 9 720 € Industry median: 8 820 €Q4·25Q1 2026 Company: 9 231 € Industry median: 9 182 €Q2 2026 Company: 9 293 € Industry median: 9 921 €Q2·26Q3 2026 Company: 9 798 € Industry median: 9 740 €Q3·2605 00010 00015 000Q4 2024 Company: 12 540 € Industry median: 8 663 €Q1 2025 Company: 12 650 € Industry median: 8 739 €Q1·25Q2 2025 Company: 13 835 € Industry median: 8 935 €Q3 2025 Company: 13 755 € Industry median: 9 025 €Q3·25Q4 2025 Company: 9 720 € Industry median: 8 820 €Q1 2026 Company: 9 231 € Industry median: 9 182 €Q1·26Q2 2026 Company: 9 293 € Industry median: 9 921 €Q3 2026 Company: 9 798 € Industry median: 9 740 €Q3·26
  • 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: 715 € · −67.2% vs Q2 2026 · industry median 1 122 € · above 31% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 710 € Industry median: 957 €Q4·23Q1 2024 Company: 751 € Industry median: 991 €Q2 2024 Company: 800 € Industry median: 1 012 €Q2·24Q3 2024 Company: 800 € Industry median: 1 020 €Q4 2024 Company: 800 € Industry median: 1 032 €Q4·24Q1 2025 Company: 861 € Industry median: 1 085 €Q2 2025 Company: 933 € Industry median: 1 115 €Q2·25Q3 2025 Company: 795 € Industry median: 1 126 €Q4 2025 Company: 809 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 758 € Industry median: 1 088 €Q2 2026 Company: 2 183 € Industry median: 1 096 €Q2·26Q3 2026 Company: 715 € Industry median: 1 122 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 800 € Industry median: 1 032 €Q1 2025 Company: 861 € Industry median: 1 085 €Q1·25Q2 2025 Company: 933 € Industry median: 1 115 €Q3 2025 Company: 795 € Industry median: 1 126 €Q3·25Q4 2025 Company: 809 € Industry median: 1 123 €Q1 2026 Company: 1 758 € Industry median: 1 088 €Q1·26Q2 2026 Company: 2 183 € Industry median: 1 096 €Q3 2026 Company: 715 € Industry median: 1 122 €Q3·26
  • 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: 1 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 2 200 € · −26.3% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 2 770 €Q4·23Q1 2024 Company: 2 708 €Q2 2024 Company: 2 674 €Q2·24Q3 2024 Company: 2 111 €Q4 2024 Company: 2 997 €Q4·24Q1 2025 Company: 2 495 €Q2 2025 Company: 3 502 €Q2·25Q3 2025 Company: 3 844 €Q4 2025 Company: 2 646 €Q4·25Q1 2026 Company: 2 435 €Q2 2026 Company: 2 985 €Q2·26Q3 2026 Company: 2 200 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 997 €Q1 2025 Company: 2 495 €Q1·25Q2 2025 Company: 3 502 €Q3 2025 Company: 3 844 €Q3·25Q4 2025 Company: 2 646 €Q1 2026 Company: 2 435 €Q1·26Q2 2026 Company: 2 985 €Q3 2026 Company: 2 200 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 9 798 2 200 715 1
Q2 2026 9 293 2 985 2 183 1
Q1 2026 9 231 2 435 1 758 1
Q4 2025 9 720 2 646 1 617 2
Q3 2025 13 755 3 844 1 590 2
Q2 2025 13 835 3 502 1 866 2
Q1 2025 12 650 2 495 1 721 2
Q4 2024 12 540 2 997 1 599 2
Q3 2024 14 470 2 111 1 599 2
Q2 2024 12 270 2 674 1 599 2
Q1 2024 12 285 2 708 1 502 2
Q4 2023 11 775 2 770 1 419 2
Q3 2023 13 650 2 904 1 419 2
Q2 2023 11 850 2 273 1 419 2
Q1 2023 11 523 2 299 1 331 2
Q4 2022 11 581 2 278 1 305 2
Q3 2022 11 905 2 742 1 305 2
Q2 2022 10 730 2 407 1 305 2
Q1 2022 10 512 2 271 1 175 2
Labour taxes per employee per month
238 €
Turnover per employee in the quarter
9 798 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 48 891 € · −5.7% vs 2024 · industry median 12 784 € · above 84% of the industry
020 00040 00060 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 33 855 € Industry median: 10 920 €20192020 Company: 41 323 € Industry median: 10 651 €20202021 Company: 42 848 € Industry median: 10 862 €20212022 Company: 44 986 € Industry median: 11 500 €20222023 Company: 49 100 € Industry median: 12 140 €20232024 Company: 51 820 € Industry median: 12 266 €20242025 Company: 48 891 € Industry median: 12 784 €2025020 00040 00060 0002018 Company: — Industry median: —2019 Company: 33 855 € Industry median: 10 920 €20192020 Company: 41 323 € Industry median: 10 651 €2021 Company: 42 848 € Industry median: 10 862 €20212022 Company: 44 986 € Industry median: 11 500 €2023 Company: 49 100 € Industry median: 12 140 €20232024 Company: 51 820 € Industry median: 12 266 €2025 Company: 48 891 € Industry median: 12 784 €2025
  • 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: 2 048 € · +1 221.3% vs 2024 · industry median 1 062 € · above 58% of the industry
-6 000-4 000-2 00002 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 806 € Industry median: 1 072 €20192020 Company: 2 310 € Industry median: 1 156 €20202021 Company: 333 € Industry median: 1 164 €20212022 Company: -1 060 € Industry median: 1 042 €20222023 Company: -4 241 € Industry median: 1 210 €20232024 Company: 155 € Industry median: 987 €20242025 Company: 2 048 € Industry median: 1 062 €2025-6 000-4 000-2 00002 0004 0002018 Company: — Industry median: —2019 Company: 806 € Industry median: 1 072 €20192020 Company: 2 310 € Industry median: 1 156 €2021 Company: 333 € Industry median: 1 164 €20212022 Company: -1 060 € Industry median: 1 042 €2023 Company: -4 241 € Industry median: 1 210 €20232024 Company: 155 € Industry median: 987 €2025 Company: 2 048 € Industry median: 1 062 €2025
  • 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: 4.2 % · +3.9 pp vs the year before · industry median 14.8 % · above 33% of the industry
-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2.4 % Industry median: 15.7 %20192020 Company: 5.6 % Industry median: 17.8 %20202021 Company: 0.8 % Industry median: 17.9 %20212022 Company: -2.4 % Industry median: 16.2 %20222023 Company: -8.6 % Industry median: 16.9 %20232024 Company: 0.3 % Industry median: 15.0 %20242025 Company: 4.2 % Industry median: 14.8 %2025-10010202018 Company: — Industry median: —2019 Company: 2.4 % Industry median: 15.7 %20192020 Company: 5.6 % Industry median: 17.8 %2021 Company: 0.8 % Industry median: 17.9 %20212022 Company: -2.4 % Industry median: 16.2 %2023 Company: -8.6 % Industry median: 16.9 %20232024 Company: 0.3 % Industry median: 15.0 %2025 Company: 4.2 % Industry median: 14.8 %2025
  • 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: 21 010 € · −14.1% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 17 317 €20192020 Company: 16 250 €20202021 Company: 34 729 €20212022 Company: 30 628 €20222023 Company: 24 734 €20232024 Company: 24 462 €20242025 Company: 21 010 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 17 317 €20192020 Company: 16 250 €2021 Company: 34 729 €20212022 Company: 30 628 €2023 Company: 24 734 €20232024 Company: 24 462 €2025 Company: 21 010 €2025
Equity, € 2025: 6 506 € · +45.9% vs 2024
02 5005 0007 50010 00012 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 7 961 €20192020 Company: 10 271 €20202021 Company: 10 604 €20212022 Company: 8 544 €20222023 Company: 4 303 €20232024 Company: 4 458 €20242025 Company: 6 506 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 7 961 €20192020 Company: 10 271 €2021 Company: 10 604 €20212022 Company: 8 544 €2023 Company: 4 303 €20232024 Company: 4 458 €2025 Company: 6 506 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
0.00.51.01.52.02016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 2 Industry median: 12025
  • 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 48 891 2 048 20 549 21 010 6 506 2
2024 51 820 155 21 369 24 462 4 458 2
2023 49 100 -4 241 19 846 24 734 4 303 2
2022 44 986 -1 060 17 478 30 628 8 544 2
2021 42 848 333 14 588 34 729 10 604 2
2020 41 323 2 310 13 901 16 250 10 271 2
2019 33 855 806 11 642 17 317 7 961 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 2
2008 — — — — — 2
2007 — — — — — 2
2006 — — — — — 2
2005 — — — — — 2
2004 — — — — — 2
2003 — — — — — 2
2002 — — — — — 2
2001 — — — — — 2
2000 — — — — — 2
1999 — — — — — 2
1998 — — — — — 2
1997 — — — — — 2

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
4.2 %
Net profit / revenue
Return on equity (ROE)
31.5 %
Net profit / equity
Return on assets (ROA)
9.7 %
Net profit / assets
Equity ratio
31.0 %
Equity / assets
Debt ratio
69.0 %
Liabilities / assets
Current ratio
0.71
Current assets / current liabilities
Revenue per employee
24 446 €
Revenue / average full-time employees
Labour cost per employee per month
856 €
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 19 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 25 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 14 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 16 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 29 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 20 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Ülle Tamm
    Direct ownership · since 21 Sep 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 10025858 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10025858 / 9
14 Mar 2019
Amendment entry In force
14 Mar 2019
PDF
Ä 10025858 / 8
16 Jan 2018
Amendment entry In force
16 Jan 2018
PDF
Ä 10025858 / 7
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10025858 / 6
15 Sep 2016
Amendment entry In force
15 Sep 2016
PDF
Ä 10025858 / 5
12 Oct 2011
Amendment entry In force
12 Oct 2011
PDF
Ä 25858 / 4
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 25858 / 3
22 Sep 2008
Amendment entry In force
22 Sep 2008
PDF

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