FMJ OÜ
Active Registry code 10470409
OÜ Jõhvi linn Registered 21 Jul 1998
FMJ OÜ is a OÜ based in Jõhvi linn, registry code 10470409, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €112 854 with 8 employees.
Turnover
112 854 €
↑ 17.0% vs Q2 2026
State taxes
47 549 €
↑ 18.5% vs Q2 2026
Labour taxes
29 295 €
↑ 20.1% vs Q2 2026
Employees
8
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 112 854 €above 95% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 3 662 €above 91% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 349 256 €above 98% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 1.4 %above 27% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- 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.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 112 854 | 47 549 | 29 295 | 8 |
| Q2 2026 | 96 495 | 40 138 | 24 390 | 8 |
| Q1 2026 | 85 342 | 38 533 | 25 796 | 8 |
| Q4 2025 | 85 483 | 38 114 | 24 981 | 8 |
| Q3 2025 | 85 894 | 40 900 | 28 105 | 8 |
| Q2 2025 | 94 809 | 38 328 | 25 183 | 8 |
| Q1 2025 | 78 312 | 40 653 | 30 266 | 9 |
| Q4 2024 | 86 809 | 38 596 | 27 566 | 9 |
| Q3 2024 | 96 620 | 44 841 | 29 969 | 9 |
| Q2 2024 | 89 526 | 41 243 | 28 033 | 9 |
| Q1 2024 | 84 901 | 39 639 | 27 779 | 9 |
| Q4 2023 | 85 578 | 36 110 | 24 956 | 9 |
| Q3 2023 | 105 313 | 39 812 | 25 836 | 9 |
| Q2 2023 | 98 891 | 40 557 | 26 924 | 9 |
| Q1 2023 | 93 494 | 36 282 | 25 995 | 9 |
| Q4 2022 | 85 701 | 33 284 | 21 521 | 10 |
| Q3 2022 | 76 066 | 30 655 | 20 474 | 8 |
| Q2 2022 | 77 158 | 28 849 | 18 915 | 9 |
| Q1 2022 | 68 239 | 29 784 | 20 322 | 8 |
Labour taxes per employee per month
1 221 €
Turnover per employee in the quarter
14 107 €
Q3 2026 · calculated from EMTA data
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, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 349 256 | 4 864 | 252 348 | 189 169 | 125 612 | 8 |
| 2024 | 361 672 | 18 002 | 275 920 | 207 804 | 144 448 | 8 |
| 2023 | 379 339 | 27 654 | 258 492 | 199 448 | 134 318 | 8 |
| 2022 | 313 045 | 54 136 | 209 083 | 185 240 | 125 664 | 8 |
| 2021 | 256 590 | 33 190 | 176 411 | 130 876 | 82 603 | 7 |
| 2020 | 237 939 | -34 092 | 170 181 | 92 457 | 52 413 | 7 |
| 2019 | 206 572 | 24 410 | 148 382 | 134 041 | 86 505 | 6 |
| 2018 | — | — | — | — | — | 5 |
| 2017 | — | — | — | — | — | 5 |
| 2016 | — | — | — | — | — | 4 |
| 2015 | — | — | — | — | — | 5 |
| 2014 | — | — | — | — | — | 5 |
| 2013 | — | — | — | — | — | 6 |
| 2012 | — | — | — | — | — | 0 |
| 2011 | — | — | — | — | — | 7 |
| 2007 | — | — | — | — | — | 7 |
| 2006 | — | — | — | — | — | 6 |
| 2005 | — | — | — | — | — | 5 |
| 2004 | — | — | — | — | — | 2 |
| 2003 | — | — | — | — | — | 3 |
| 2002 | — | — | — | — | — | 2 |
| 2001 | — | — | — | — | — | 2 |
| 2000 | — | — | — | — | — | 2 |
| 1999 | — | — | — | — | — | 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
Net profit margin
1.4 %
Net profit / revenue
Return on equity (ROE)
3.9 %
Net profit / equity
Return on assets (ROA)
2.6 %
Net profit / assets
Equity ratio
66.4 %
Equity / assets
Debt ratio
33.6 %
Liabilities / assets
Current ratio
0.74
Current assets / current liabilities
Revenue per employee
43 657 €
Revenue / average full-time employees
Labour cost per employee per month
2 629 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 28 Jun 2026 | Consolidated | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 25 Jun 2025 | Consolidated | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 22 Jun 2024 | Consolidated | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 22 Jun 2023 | Consolidated | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 16 Jun 2022 | Consolidated | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 14 Jun 2021 | Consolidated | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 29 Jun 2020 | Consolidated | e-Äriregister |
Board
- Kaie MoisaBoard member · since 29 May 2015
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Bilansiekspert OÜLegal person · 12296951 · 2 045 €
- Kaie MoisaNatural person · 511 €
- Indrek MoisaNatural person · 511 €
- Tiina TimmotaloNatural person · 128 €
Owner in
- 100%
Beneficial owners
- Kaie MoisaDirect ownership · since 30 Oct 2018
Founders and other persons
- Andres SaetaluFounder · 10 000 € · 21 Jul 1998
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20012489 / 22 8 Jan 2025 |
Amendment entry | In force 8 Jan 2025 |
||
| Ä 20012489 / M5 30 Dec 2024 |
Ruling to eliminate deficiencies | 20 Jan 2025 | Deficiencies eliminated 8 Jan 2025 |
|
| Ä 20012489 / M4 16 Dec 2024 |
Ruling to eliminate deficiencies | 31 Dec 2024 | Deficiencies eliminated 8 Jan 2025 |
|
| Ä 20012489 / 21 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20012489 / 20 8 Jul 2022 |
Amendment under Commercial Code § 525 (2) | In force 8 Jul 2022 |
||
| Ä 20012489 / 19 6 Jan 2021 |
Division entry (second, constitutive) | In force 6 Jan 2021 |
||
| Ä 20012489 / 18 4 Dec 2020 |
Amendment entry | In force 4 Dec 2020 |
||
| K 20012489 / 17 2 Oct 2020 |
Commercial pledge deleted | In force 2 Oct 2020 |
||
| Ä 20012489 / 16 14 May 2020 |
Amendment entry | In force 14 May 2020 |
||
| Ä 20012489 / 15 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20012489 / 14 23 Dec 2017 |
Amendment entry | In force 23 Dec 2017 |
||
| Ä 20012489 / 13 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20012489 / 12 29 May 2015 |
Amendment entry | In force 29 May 2015 |
||
| Ä 20012489 / M3 28 May 2015 |
Ruling to eliminate deficiencies | 27 Jun 2015 | Deficiencies eliminated 29 May 2015 |
|
| Ä 20012489 / 11 9 Apr 2014 |
Amendment entry | In force 9 Apr 2014 |
||
| Ä 20012489 / 10 3 Oct 2012 |
Entry made by the register on its own initiative | In force 3 Oct 2012 |
||
| Ä 20012489 / M2 15 Aug 2012 |
Ruling to be served | 31 Aug 2012 | In force 15 Aug 2012 |
|
| Ä 20012489 / 9 14 Aug 2012 |
Entry refused: deficiencies not eliminated | In force 14 Aug 2012 |
||
| Ä 20012489 / M1 28 Jun 2012 |
Ruling to eliminate deficiencies | 28 Jul 2012 | In force 28 Jun 2012 |
|
| Ä 20012489 / 8 30 Nov 2011 |
Amendment entry | In force 30 Nov 2011 |
||
| Ä 20012489 / 7 21 Sep 2010 |
Amendment entry | In force 21 Sep 2010 |
||
| Ä 20012489 / 6 3 Aug 2010 |
Amendment entry | In force 3 Aug 2010 |
||
| Ä 12489 / 5 18 Dec 2008 |
Deletion of activities from the registry card | In force 18 Dec 2008 |
||
| K 37362 18 Dec 2006 |
Commercial pledge entered | In force 18 Dec 2006 |
||
| Ä 12489 / 4 16 Jan 2006 |
Amendment entry | In force 16 Jan 2006 |
||
| Ä 12489 / 3 9 Feb 2005 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data