Osaühing Subkonto SM
Osaühing Subkonto SM is a OÜ based in Vaskjala küla, registry code 10463913, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €6 660 and 0 employees.
Q1 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Revenue · 2025 6 660 €above 38% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 22.8 %above 59% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q1 2026 | — | 100 | — | — |
| Q1 2025 | — | 85 | — | — |
| Q2 2024 | — | 45 | — | — |
| Q1 2023 | — | 35 | — | — |
| Q1 2022 | — | 35 | — | — |
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|
| 2025 | 6 660 | 1 519 | 103 267 | 57 873 | 0 |
| 2024 | 6 260 | -2 726 | 100 592 | 56 354 | 0 |
| 2023 | 7 058 | 1 377 | 104 880 | 59 080 | 0 |
| 2022 | 10 180 | 6 935 | 101 165 | 57 703 | 0 |
| 2021 | 10 743 | 9 117 | 88 945 | 50 767 | 0 |
| 2020 | 1 828 | -320 | 61 650 | 41 650 | 0 |
| 2019 | 1 848 | -5 503 | 61 970 | 41 970 | 0 |
| 2018 | — | — | — | — | 0 |
| 2017 | — | — | — | — | 0 |
| 2016 | — | — | — | — | 0 |
| 2015 | — | — | — | — | 0 |
| 2014 | — | — | — | — | 0 |
| 2013 | — | — | — | — | 0 |
| 2012 | — | — | — | — | 0 |
| 2011 | — | — | — | — | 1 |
| 2010 | — | — | — | — | 1 |
| 2009 | — | — | — | — | 1 |
| 2008 | — | — | — | — | 1 |
| 2007 | — | — | — | — | 2 |
| 2006 | — | — | — | — | 3 |
| 2005 | — | — | — | — | 2 |
| 2004 | — | — | — | — | 3 |
| 2003 | — | — | — | — | 3 |
| 2002 | — | — | — | — | 2 |
| 2001 | — | — | — | — | 1 |
| 2000 | — | — | — | — | 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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 5 Jul 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 24 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 30 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 24 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 21 Jul 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 11 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 22 Sep 2020 | Company’s own | e-Äriregister |
Board
- Svetlana BerdjuginaBoard member · since 29 Jun 1998
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Svetlana BerdjuginaNatural person · 3 834 €
Beneficial owners
- Svetlana BerdjuginaDirect ownership · since 11 Oct 2018
Founders and other persons
- Marina KudrjavtsevaFounder · 30 000 € · 29 Jun 1998
- Svetlana BerdjuginaFounder · 30 000 € · 29 Jun 1998
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
- 68201Rental and operating of own or leased real estate
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10032241 / 10 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10032241 / 9 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10032241 / 8 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10032241 / M8 25 Aug 2016 |
Procedural ruling | In force 25 Aug 2016 |
||
| Ä 10032241 / M7 24 Aug 2015 |
Refund of the state fee | In force 24 Aug 2015 |
||
| Ä 10032241 / 7 7 May 2015 |
Amendment entry | In force 7 May 2015 |
||
| Ä 10032241 / M6 29 Apr 2015 |
Ruling to eliminate deficiencies | 9 May 2015 | Deficiencies eliminated 7 May 2015 |
|
| Ä 10032241 / M5 14 Apr 2015 |
Ruling to eliminate deficiencies | 29 Apr 2015 | Deficiencies eliminated 7 May 2015 |
|
| Ä 10032241 / 6 1 Nov 2013 |
Amendment under Commercial Code § 525 (2) | In force 1 Nov 2013 |
||
| Ä 10032241 / 5 11 Jan 2012 |
Amendment entry | In force 11 Jan 2012 |
||
| Ä 10032241 / M4 20 Dec 2011 |
Ruling to eliminate deficiencies | 1 Mar 2012 | In force 20 Dec 2011 |
|
| Ä 32241 / 4 5 Jan 2009 |
Deletion of activities from the registry card | In force 13 Jan 2009 |
||
| Ä 32241 / 3 8 Jan 2008 |
Amendment entry | In force 10 Jan 2008 |
||
| Ä 32241 / M3 19 Sep 2006 |
Fine for not filing the report | Deficiencies eliminated 2 Oct 2006 |
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| Ä 32241 / M2 19 Sep 2006 |
Fine for not filing the report | Deficiencies eliminated 18 Nov 2006 |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data