P & M Accounting OÜ
P & M Accounting OÜ is a OÜ based in Tartu linn, registry code 10471686, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €12 109 with 1 employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 12 109 €above 57% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 2 823 €above 86% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 50 510 €above 85% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 32.5 %above 68% 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 | 12 109 | 4 745 | 2 823 | 1 |
| Q2 2026 | 10 001 | 4 591 | 2 778 | 1 |
| Q1 2026 | 14 432 | 6 445 | 2 887 | 1 |
| Q4 2025 | 11 973 | 5 133 | 2 637 | 1 |
| Q3 2025 | 12 630 | 5 236 | 2 637 | 1 |
| Q2 2025 | 11 664 | 4 639 | 2 637 | 1 |
| Q1 2025 | 12 234 | 5 073 | 2 755 | 1 |
| Q4 2024 | 10 816 | 4 407 | 2 551 | 1 |
| Q3 2024 | 13 071 | 4 971 | 2 551 | 1 |
| Q2 2024 | 10 656 | 4 470 | 2 551 | 1 |
| Q1 2024 | 12 317 | 4 089 | 2 624 | 1 |
| Q4 2023 | 13 254 | 4 384 | 2 403 | 1 |
| Q3 2023 | 12 012 | 3 947 | 1 954 | 1 |
| Q2 2023 | 13 552 | 4 433 | 2 367 | 1 |
| Q1 2023 | 11 460 | 3 385 | 1 679 | 1 |
| Q4 2022 | 11 788 | 5 177 | 3 366 | 1 |
| Q3 2022 | 12 361 | 5 045 | 3 147 | 2 |
| Q2 2022 | 14 036 | 5 340 | 3 063 | 2 |
| Q1 2022 | 10 813 | 4 735 | 3 147 | 2 |
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 | 50 510 | 16 432 | 25 105 | 184 833 | 105 538 | 1 |
| 2024 | 47 670 | 14 002 | 24 929 | 166 019 | 89 106 | 1 |
| 2023 | 50 397 | 13 711 | 21 433 | 152 150 | 75 104 | 1 |
| 2022 | 49 256 | 5 890 | 31 406 | 139 634 | 61 393 | 2 |
| 2021 | 48 599 | -2 487 | 38 188 | 135 781 | 55 503 | 2 |
| 2020 | 79 271 | -5 700 | 67 569 | 144 381 | 57 990 | 4 |
| 2019 | 81 909 | 1 923 | 67 378 | 143 775 | 63 690 | 4 |
| 2018 | — | — | — | — | — | 4 |
| 2017 | — | — | — | — | — | 5 |
| 2016 | — | — | — | — | — | 5 |
| 2015 | — | — | — | — | — | 6 |
| 2014 | — | — | — | — | — | 6 |
| 2013 | — | — | — | — | — | 6 |
| 2012 | — | — | — | — | — | 6 |
| 2011 | — | — | — | — | — | 7 |
| 2010 | — | — | — | — | — | 7 |
| 2009 | — | — | — | — | — | 6 |
| 2008 | — | — | — | — | — | 6 |
| 2007 | — | — | — | — | — | 6 |
| 2006 | — | — | — | — | — | 5 |
| 2005 | — | — | — | — | — | 5 |
| 2004 | — | — | — | — | — | 5 |
| 2003 | — | — | — | — | — | 5 |
| 2002 | — | — | — | — | — | 5 |
| 2001 | — | — | — | — | — | 4 |
| 2000 | — | — | — | — | — | 3 |
| 1999 | — | — | — | — | — | 3 |
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 | 30 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 26 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 29 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 25 Jan 2023 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 25 Aug 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 4 Nov 2020 | Company’s own | e-Äriregister |
Board
- Martin KruppBoard member · since 18 Aug 1998
- Monika NigulBoard member · since 18 Apr 2013
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- OÜ Kelvingi Kinnisvara BürooLegal person · 10111580 · 1 597 €
- RAAMATUPIDAMINE & FINANTS OÜLegal person · 11095676 · 1 597 €
Beneficial owners
- Martin KruppIndirect ownership · since 19 Oct 2018
Founders and other persons
- Martin KruppFounder · 10 000 € · 18 Aug 1998
- Peep ParmaksonFounder · 10 000 € · 18 Aug 1998
Related companies
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 20012431 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20012431 / 10 4 Nov 2020 |
Amendment entry | In force 4 Nov 2020 |
||
| Ä 20012431 / 9 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20012431 / 8 5 Dec 2017 |
Amendment entry | In force 5 Dec 2017 |
||
| Ä 20012431 / 7 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20012431 / 6 18 Apr 2013 |
Amendment entry | In force 18 Apr 2013 |
||
| Ä 20012431 / M4 17 Apr 2013 |
Ruling to eliminate deficiencies | 27 Apr 2013 | Deficiencies eliminated 18 Apr 2013 |
|
| Ä 20012431 / 5 29 Dec 2011 |
Amendment entry | In force 29 Dec 2011 |
||
| Ä 12431 / 4 3 Dec 2008 |
Deletion of activities from the registry card | In force 20 Dec 2008 |
||
| Ä 12431 / M3 19 Sep 2006 |
Fine for not filing the report | 21 Oct 2006 | In force 20 Sep 2006 |
|
| Ä 12431 / M2 18 Sep 2006 |
Fine for not filing the report | 22 Oct 2006 | In force 20 Sep 2006 |
|
| Ä 12431 / 3 28 Oct 2004 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data