Osaühing Avelin LM

Active Registry code 10424534 OÜ Haapsalu linn Registered 1 Apr 1998

Osaühing Avelin LM is a OÜ based in Haapsalu linn, registry code 10424534, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €27 205 with 1 employees.

Turnover

27 205 €

↓ 7.2% vs Q2 2026

State taxes

0 €

Labour taxes

497 €

↑ 0.0% 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 27 205 €

above 79% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 497 €

above 24% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 35 019 €

above 76% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -12.5 %

above 13% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 27 205 € · −7.2% vs Q2 2026 · industry median 9 740 € · above 79% 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: 497 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 24% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 0 €

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	27 205	—	497	1
Q2 2026	29 307	—	497	1
Q1 2026	8 825	—	497	1
Q4 2025	12 021	—	751	1
Q3 2025	10 538	—	—	1
Q2 2025	6 180	—	—	—
Q1 2025	4 681	653	39	—
Q4 2024	9 011	—	116	1
Q3 2024	11 097	173	39	1
Q2 2024	6 133	—	—	—
Q1 2024	5 326	125	39	—
Q4 2023	14 064	3 971	2 932	—
Q3 2023	67 250	6 659	3 927	3
Q2 2023	23 150	2 006	1 964	5
Q1 2023	14 067	2 693	2 090	3
Q4 2022	42 732	8 231	4 756	3
Q3 2022	78 345	11 003	3 813	5
Q2 2022	27 420	3 122	1 454	5
Q1 2022	10 436	1 720	1 453	4

Labour taxes per employee per month

166 €

Turnover per employee in the quarter

27 205 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 35 019 € · +15.4% vs 2024 · industry median 12 784 € · 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.

Net profit, € 2025: -4 394 € · +72.7% vs 2024 · industry median 1 062 € · above 7% 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: -12.5 % · +40.5 pp vs the year before · industry median 14.8 % · above 13% 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: 538 890 € · +15.4% vs 2024

Equity, € thousand 2025: 100 629 € · −4.2% vs 2024

Employees 2025: 0 · industry median 1 · above 2% 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	35 019	-4 394	3 556	538 890	100 629	0
2024	30 350	-16 091	694	467 164	105 022	0
2023	114 663	48 014	29 163	475 544	121 115	2
2022	160 832	31 870	39 657	230 815	73 101	3
2021	93 732	1 079	31 118	226 980	41 231	3
2020	91 696	3 520	26 588	210 159	40 152	3
2019	93 647	6 196	28 132	203 900	36 632	3
2018	—	—	—	—	—	4
2017	—	—	—	—	—	4
2016	—	—	—	—	—	6
2015	—	—	—	—	—	5
2014	—	—	—	—	—	2
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	0
2008	—	—	—	—	—	1
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	4
2000	—	—	—	—	—	4
1999	—	—	—	—	—	2
1997	—	—	—	—	—	5

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

-12.5 %

Net profit / revenue

Return on equity (ROE)

-4.4 %

Net profit / equity

Return on assets (ROA)

-0.8 %

Net profit / assets

Equity ratio

18.7 %

Equity / assets

Debt ratio

81.3 %

Liabilities / assets

Current ratio

2.82

Current assets / current liabilities

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	11 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	22 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	19 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	10 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Ave Heringas
Board member · since 2 Jan 2006
Dagmar Heringas
Board member · since 18 Dec 2017
Jürgen Heringas
Board member · since 8 Nov 2019

Right of representation

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

Owners

Ave Heringas
Natural person · 2 556 €

100%

Beneficial owners

Ave Heringas
Direct ownership · since 10 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main
55204Visitor flats
56211Event catering activities
68201Rental and operating of own or leased real estate

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 30024910 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 30024910 / 8 8 Nov 2019	Amendment entry	In force 8 Nov 2019	PDF
Ä 30024910 / 7 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 30024910 / 6 18 Dec 2017	Amendment entry	In force 18 Dec 2017	PDF
Ä 30024910 / 5 6 Dec 2017	Amendment entry	In force 6 Dec 2017	PDF
Ä 30024910 / 4 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 30024910 / 3 1 Dec 2011	Amendment entry	In force 1 Dec 2011	PDF
Ä 24910 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 3 Dec 2008	PDF
Ä 29736 / 3 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF
Ä 24910 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF

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

Osaühing Avelin LM

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