Osaühing Perspect

Active Registry code 10436359 OÜ Tartu linn Registered 22 Apr 1998
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Osaühing Perspect is a OÜ based in Tartu linn, registry code 10436359, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €7 698 and 0 employees.

Revenue
7 698 €
↓ 29.3% vs 2024
Employees
0
±0 vs 2024

2025 · annual report, e-Äriregister

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 7 698 €
    industry median 12 778 € · companies in the industry: 8 417
  • Net profit margin · 2025 14.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

No tax data available. EMTA publishes data for those who paid state taxes, filed a VAT return or had employees in the quarter. New and small companies may be missing.

Financials by year

2016 – 2025
Revenue, € 2025: 7 698 € · −29.3% vs 2024 · industry median 12 778 € · above 41% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20 114 € Industry median: 10 900 €20192020 Company: 10 810 € Industry median: 10 648 €20202021 Company: 21 324 € Industry median: 10 858 €20212022 Company: 16 454 € Industry median: 11 499 €20222023 Company: 11 444 € Industry median: 12 140 €20232024 Company: 10 885 € Industry median: 12 262 €20242025 Company: 7 698 € Industry median: 12 778 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 20 114 € Industry median: 10 900 €20192020 Company: 10 810 € Industry median: 10 648 €2021 Company: 21 324 € Industry median: 10 858 €20212022 Company: 16 454 € Industry median: 11 499 €2023 Company: 11 444 € Industry median: 12 140 €20232024 Company: 10 885 € Industry median: 12 262 €2025 Company: 7 698 € Industry median: 12 778 €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: 1 108 € · +4 003.7% vs 2024 · industry median 1 061 € · above 50% of the industry
-10 000-5 00005 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 84 € Industry median: 1 071 €20192020 Company: -2 399 € Industry median: 1 156 €20202021 Company: 8 702 € Industry median: 1 163 €20212022 Company: -5 254 € Industry median: 1 041 €20222023 Company: -1 543 € Industry median: 1 210 €20232024 Company: 27 € Industry median: 986 €20242025 Company: 1 108 € Industry median: 1 061 €2025-10 000-5 00005 00010 0002018 Company: — Industry median: —2019 Company: 84 € Industry median: 1 071 €20192020 Company: -2 399 € Industry median: 1 156 €2021 Company: 8 702 € Industry median: 1 163 €20212022 Company: -5 254 € Industry median: 1 041 €2023 Company: -1 543 € Industry median: 1 210 €20232024 Company: 27 € Industry median: 986 €2025 Company: 1 108 € Industry median: 1 061 €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: 14.4 % · +14.1 pp vs the year before · industry median 14.8 % · above 49% of the industry
-40-2002040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.4 % Industry median: 15.7 %20192020 Company: -22.2 % Industry median: 17.8 %20202021 Company: 40.8 % Industry median: 17.9 %20212022 Company: -31.9 % Industry median: 16.2 %20222023 Company: -13.5 % Industry median: 16.9 %20232024 Company: 0.2 % Industry median: 15.0 %20242025 Company: 14.4 % Industry median: 14.8 %2025-40-2002040602018 Company: — Industry median: —2019 Company: 0.4 % Industry median: 15.7 %20192020 Company: -22.2 % Industry median: 17.8 %2021 Company: 40.8 % Industry median: 17.9 %20212022 Company: -31.9 % Industry median: 16.2 %2023 Company: -13.5 % Industry median: 16.9 %20232024 Company: 0.2 % Industry median: 15.0 %2025 Company: 14.4 % 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: 3 588 € · +44.7% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 947 €20192020 Company: 548 €20202021 Company: 9 250 €20212022 Company: 3 996 €20222023 Company: 2 453 €20232024 Company: 2 480 €20242025 Company: 3 588 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 2 947 €20192020 Company: 548 €2021 Company: 9 250 €20212022 Company: 3 996 €2023 Company: 2 453 €20232024 Company: 2 480 €2025 Company: 3 588 €2025
Equity, € 2025: 3 588 € · +44.7% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 947 €20192020 Company: 548 €20202021 Company: 9 250 €20212022 Company: 3 996 €20222023 Company: 2 453 €20232024 Company: 2 480 €20242025 Company: 3 588 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 2 947 €20192020 Company: 548 €2021 Company: 9 250 €20212022 Company: 3 996 €2023 Company: 2 453 €20232024 Company: 2 480 €2025 Company: 3 588 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 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 7 698 1 108 0 3 588 3 588 0
2024 10 885 27 0 2 480 2 480 0
2023 11 444 -1 543 0 2 453 2 453 0
2022 16 454 -5 254 0 3 996 3 996 0
2021 21 324 8 702 0 9 250 9 250 0
2020 10 810 -2 399 1 626 548 548 1
2019 20 114 84 7 192 2 947 2 947 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 1
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 0
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 0
2002 — — — — — 0
2000 — — — — — 3
1999 — — — — — 3
1998 — — — — — 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
14.4 %
Net profit / revenue
Return on equity (ROE)
30.9 %
Net profit / equity
Return on assets (ROA)
30.9 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 26 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 17 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 9 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 Oct 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 20011690 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20011690 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20011690 / 6
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 20011690 / 5
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20011690 / 4
24 Apr 2012
Entry refused: deficiencies not eliminated In force
26 Apr 2012
PDF
Ä 20011690 / M1
4 Jan 2012
Ruling to eliminate deficiencies 20 Jan 2012 In force
4 Jan 2012
PDF
Ä 20011690 / 3
29 Jun 2010
Deletion of activities from the registry card In force
29 Jun 2010
PDF

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