M.B.S. Osaühing

Active Registry code 10658114 OÜ Kuressaare linn Registered 10 May 2000
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M.B.S. Osaühing is a OÜ based in Kuressaare linn, registry code 10658114, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €25 466 with 1 employees.

Turnover
25 466 €
↑ 26.7% vs Q2 2026
State taxes
991 €
↓ 18.8% vs Q2 2026
Labour taxes
1 054 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 25 466 €
    industry median 13 705 € · companies in the industry: 4 338
  • Labour taxes per employee 1 054 €
    industry median 1 649 € · companies in the industry: 1 689
  • Revenue · 2025 56 728 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 -10.8 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 25 466 € · +26.7% vs Q2 2026 · industry median 13 705 € · above 67% of the industry
010 00020 00030 00040 000Q4 2023 Company: 12 238 € Industry median: 15 091 €Q4·23Q1 2024 Company: 35 357 € Industry median: 14 762 €Q2 2024 Company: 16 233 € Industry median: 14 762 €Q2·24Q3 2024 Company: 14 079 € Industry median: 14 140 €Q4 2024 Company: 15 326 € Industry median: 15 052 €Q4·24Q1 2025 Company: 12 039 € Industry median: 14 703 €Q2 2025 Company: 15 741 € Industry median: 13 688 €Q2·25Q3 2025 Company: 9 900 € Industry median: 13 984 €Q4 2025 Company: 13 167 € Industry median: 14 505 €Q4·25Q1 2026 Company: 27 637 € Industry median: 14 237 €Q2 2026 Company: 20 102 € Industry median: 14 128 €Q2·26Q3 2026 Company: 25 466 € Industry median: 13 705 €Q3·26010 00020 00030 000Q4 2024 Company: 15 326 € Industry median: 15 052 €Q1 2025 Company: 12 039 € Industry median: 14 703 €Q1·25Q2 2025 Company: 15 741 € Industry median: 13 688 €Q3 2025 Company: 9 900 € Industry median: 13 984 €Q3·25Q4 2025 Company: 13 167 € Industry median: 14 505 €Q1 2026 Company: 27 637 € Industry median: 14 237 €Q1·26Q2 2026 Company: 20 102 € Industry median: 14 128 €Q3 2026 Company: 25 466 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 054 € · +0.0% vs Q2 2026 · industry median 1 649 € · above 23% of the industry
05001 0001 5002 000Q4 2023 Company: 806 € Industry median: 1 639 €Q4·23Q1 2024 Company: 910 € Industry median: 1 650 €Q2 2024 Company: 963 € Industry median: 1 721 €Q2·24Q3 2024 Company: 963 € Industry median: 1 700 €Q4 2024 Company: 963 € Industry median: 1 679 €Q4·24Q1 2025 Company: 1 044 € Industry median: 1 739 €Q2 2025 Company: 1 085 € Industry median: 1 758 €Q2·25Q3 2025 Company: 1 085 € Industry median: 1 758 €Q4 2025 Company: 1 085 € Industry median: 1 758 €Q4·25Q1 2026 Company: 1 064 € Industry median: 1 641 €Q2 2026 Company: 1 054 € Industry median: 1 597 €Q2·26Q3 2026 Company: 1 054 € Industry median: 1 649 €Q3·2605001 0001 5002 000Q4 2024 Company: 963 € Industry median: 1 679 €Q1 2025 Company: 1 044 € Industry median: 1 739 €Q1·25Q2 2025 Company: 1 085 € Industry median: 1 758 €Q3 2025 Company: 1 085 € Industry median: 1 758 €Q3·25Q4 2025 Company: 1 085 € Industry median: 1 758 €Q1 2026 Company: 1 064 € Industry median: 1 641 €Q1·26Q2 2026 Company: 1 054 € Industry median: 1 597 €Q3 2026 Company: 1 054 € Industry median: 1 649 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 991 € · −18.8% vs Q2 2026
05001 0001 5002 000Q4 2023 Company: 753 €Q4·23Q1 2024 Company: 1 591 €Q2 2024 Company: 904 €Q2·24Q3 2024 Company: 907 €Q4 2024 Company: 904 €Q4·24Q1 2025 Company: 982 €Q2 2025 Company: 1 311 €Q2·25Q3 2025 Company: 1 021 €Q4 2025 Company: 1 150 €Q4·25Q1 2026 Company: 1 001 €Q2 2026 Company: 1 220 €Q2·26Q3 2026 Company: 991 €Q3·2605001 0001 500Q4 2024 Company: 904 €Q1 2025 Company: 982 €Q1·25Q2 2025 Company: 1 311 €Q3 2025 Company: 1 021 €Q3·25Q4 2025 Company: 1 150 €Q1 2026 Company: 1 001 €Q1·26Q2 2026 Company: 1 220 €Q3 2026 Company: 991 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 25 466 991 1 054 1
Q2 2026 20 102 1 220 1 054 1
Q1 2026 27 637 1 001 1 064 1
Q4 2025 13 167 1 150 1 085 1
Q3 2025 9 900 1 021 1 085 1
Q2 2025 15 741 1 311 1 085 1
Q1 2025 12 039 982 1 044 1
Q4 2024 15 326 904 963 1
Q3 2024 14 079 907 963 1
Q2 2024 16 233 904 963 1
Q1 2024 35 357 1 591 910 1
Q4 2023 12 238 753 806 1
Q3 2023 10 994 753 806 1
Q2 2023 10 883 843 806 1
Q1 2023 8 917 747 796 1
Q4 2022 10 897 846 791 1
Q3 2022 11 543 743 791 1
Q2 2022 7 285 743 791 1
Q1 2022 12 979 670 713 1
Labour taxes per employee per month
351 €
Turnover per employee in the quarter
25 466 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 56 728 € · −13.8% vs 2024 · industry median 10 800 € · above 77% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 62 966 € Industry median: 8 998 €20192020 Company: 36 775 € Industry median: 8 779 €20202021 Company: 38 607 € Industry median: 9 884 €20212022 Company: 40 249 € Industry median: 10 945 €20222023 Company: 49 993 € Industry median: 11 079 €20232024 Company: 65 801 € Industry median: 10 766 €20242025 Company: 56 728 € Industry median: 10 800 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 62 966 € Industry median: 8 998 €20192020 Company: 36 775 € Industry median: 8 779 €2021 Company: 38 607 € Industry median: 9 884 €20212022 Company: 40 249 € Industry median: 10 945 €2023 Company: 49 993 € Industry median: 11 079 €20232024 Company: 65 801 € Industry median: 10 766 €2025 Company: 56 728 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -6 131 € · −332.4% vs 2024 · industry median 284 € · above 12% of the industry
-10 000-5 00005 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 259 € Industry median: 966 €20192020 Company: 2 333 € Industry median: 760 €20202021 Company: 1 132 € Industry median: 1 171 €20212022 Company: 998 € Industry median: 470 €20222023 Company: 6 560 € Industry median: 681 €20232024 Company: -1 418 € Industry median: 538 €20242025 Company: -6 131 € Industry median: 284 €2025-10 000-5 00005 00010 0002018 Company: — Industry median: —2019 Company: 4 259 € Industry median: 966 €20192020 Company: 2 333 € Industry median: 760 €2021 Company: 1 132 € Industry median: 1 171 €20212022 Company: 998 € Industry median: 470 €2023 Company: 6 560 € Industry median: 681 €20232024 Company: -1 418 € Industry median: 538 €2025 Company: -6 131 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -10.8 % · −8.7 pp vs the year before · industry median 22.0 % · above 19% of the industry
-20-100102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 6.8 % Industry median: 31.9 %20192020 Company: 6.3 % Industry median: 32.1 %20202021 Company: 2.9 % Industry median: 35.7 %20212022 Company: 2.5 % Industry median: 27.6 %20222023 Company: 13.1 % Industry median: 28.4 %20232024 Company: -2.2 % Industry median: 25.0 %20242025 Company: -10.8 % Industry median: 22.0 %2025-20-100102030402018 Company: — Industry median: —2019 Company: 6.8 % Industry median: 31.9 %20192020 Company: 6.3 % Industry median: 32.1 %2021 Company: 2.9 % Industry median: 35.7 %20212022 Company: 2.5 % Industry median: 27.6 %2023 Company: 13.1 % Industry median: 28.4 %20232024 Company: -2.2 % Industry median: 25.0 %2025 Company: -10.8 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 24 418 € · −16.9% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 18 812 €20192020 Company: 20 374 €20202021 Company: 21 504 €20212022 Company: 22 540 €20222023 Company: 30 328 €20232024 Company: 29 384 €20242025 Company: 24 418 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 18 812 €20192020 Company: 20 374 €2021 Company: 21 504 €20212022 Company: 22 540 €2023 Company: 30 328 €20232024 Company: 29 384 €2025 Company: 24 418 €2025
Equity, € 2025: 21 177 € · −22.5% vs 2024
010 00020 00030 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 17 703 €20192020 Company: 20 036 €20202021 Company: 21 168 €20212022 Company: 22 166 €20222023 Company: 28 726 €20232024 Company: 27 308 €20242025 Company: 21 177 €2025010 00020 00030 0002018 Company: —2019 Company: 17 703 €20192020 Company: 20 036 €2021 Company: 21 168 €20212022 Company: 22 166 €2023 Company: 28 726 €20232024 Company: 27 308 €2025 Company: 21 177 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 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: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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 56 728 -6 131 14 226 24 418 21 177 1
2024 65 801 -1 418 13 166 29 384 27 308 1
2023 49 993 6 560 11 768 30 328 28 726 1
2022 40 249 998 10 540 22 540 22 166 1
2021 38 607 1 132 9 416 21 504 21 168 1
2020 36 775 2 333 8 473 20 374 20 036 1
2019 62 966 4 259 9 360 18 812 17 703 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 1
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 1
2005 — — — — — 1
2004 — — — — — 1
2003 — — — — — 1
2002 — — — — — 1
2001 — — — — — 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
-10.8 %
Net profit / revenue
Return on equity (ROE)
-29.0 %
Net profit / equity
Return on assets (ROA)
-25.1 %
Net profit / assets
Equity ratio
86.7 %
Equity / assets
Debt ratio
13.3 %
Liabilities / assets
Current ratio
4.65
Current assets / current liabilities
Revenue per employee
56 728 €
Revenue / average full-time employees
Labour cost per employee per month
1 186 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 1 Sep 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 14 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 7 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Oct 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Oct 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 29 Oct 2023 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 10 May 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

  • Antti Aru
    Natural person · 2 556 €

Beneficial owners

  • Antti Aru
    Direct ownership · since 9 Oct 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
  • 46462Wholesale of medical appliances and surgical and orthopaedic instruments and devices

Rulings 16

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 30013860 / M8
3 Aug 2026
 Warning of a fine: annual report not filed 2 Sep 2026 Deficiencies eliminated
2 Sep 2026
 PDF
Ä 30013860 / M7
6 Jul 2024
 Warning of a fine: annual report not filed 5 Aug 2024 Deficiencies eliminated
8 Aug 2024
 PDF
Ä 30013860 / 11
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 30013860 / M6
22 Aug 2023
 Warning of a fine: annual report not filed 21 Sep 2023 Deficiencies eliminated
1 Nov 2023
 PDF
Ä 30013860 / M5
11 Apr 2018
 Warning of deletion from the register: annual report not filed 11 Oct 2018 Deficiencies eliminated
9 Oct 2018
 PDF
Ä 30013860 / 10
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 30013860 / 9
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 30013860 / 8
4 Dec 2017
 Amendment entry In force
4 Dec 2017
 PDF
Ä 30013860 / M4
8 Mar 2016
 Warning of deletion from the register: annual report not filed 9 Sep 2016 Deficiencies eliminated
28 Mar 2016
 PDF
Ä 30013860 / 7
20 Oct 2015
 Entry ruling annulled: annual report not filed In force
20 Oct 2015
 PDF
Ä 30013860 / M3
17 Dec 2014
 Warning of deletion published in Ametlikud Teadaanded In force
17 Dec 2014
 PDF
Ä 30013860 / M2
18 Jun 2014
 Warning of deletion from the register: annual report not filed 15 Dec 2014 In force
18 Jun 2014
 PDF
Ä 30013860 / 5
13 Apr 2011
 Amendment entry In force
13 Apr 2011
 PDF
Ä 13860 / 4
4 Jan 2010
 Amendment entry In force
4 Jan 2010
 PDF
Ä 13860 / 3
16 Jul 2009
 Deletion of activities from the registry card In force
16 Jul 2009
 PDF
Ä 13860 / 2
6 Mar 2002
 Unpublished amendment entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data