RAAMATUPIDAMISTEENUSTE OSAÜHING

Active Registry code 10666332 OÜ Tartu linn Registered 4 Jul 2000
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RAAMATUPIDAMISTEENUSTE OSAÜHING is a OÜ based in Tartu linn, registry code 10666332, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €69 268 with 2 employees.

Turnover
69 268 €
↑ 6.3% vs Q2 2026
State taxes
20 889 €
↑ 4.8% vs Q2 2026
Labour taxes
6 072 €
↑ 1.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 69 268 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 3 036 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 211 676 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 89.5 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 69 268 € · +6.3% vs Q2 2026 · industry median 9 740 € · above 91% of the industry
020 00040 00060 00080 000Q4 2023 Company: 48 186 € Industry median: 8 379 €Q4·23Q1 2024 Company: 48 865 € Industry median: 8 662 €Q2 2024 Company: 54 247 € Industry median: 9 055 €Q2·24Q3 2024 Company: 58 826 € Industry median: 9 026 €Q4 2024 Company: 52 920 € Industry median: 8 663 €Q4·24Q1 2025 Company: 54 343 € Industry median: 8 739 €Q2 2025 Company: 55 757 € Industry median: 8 935 €Q2·25Q3 2025 Company: 58 381 € Industry median: 9 025 €Q4 2025 Company: 55 901 € Industry median: 8 820 €Q4·25Q1 2026 Company: 60 322 € Industry median: 9 182 €Q2 2026 Company: 65 189 € Industry median: 9 921 €Q2·26Q3 2026 Company: 69 268 € Industry median: 9 740 €Q3·26020 00040 00060 00080 000Q4 2024 Company: 52 920 € Industry median: 8 663 €Q1 2025 Company: 54 343 € Industry median: 8 739 €Q1·25Q2 2025 Company: 55 757 € Industry median: 8 935 €Q3 2025 Company: 58 381 € Industry median: 9 025 €Q3·25Q4 2025 Company: 55 901 € Industry median: 8 820 €Q1 2026 Company: 60 322 € Industry median: 9 182 €Q1·26Q2 2026 Company: 65 189 € Industry median: 9 921 €Q3 2026 Company: 69 268 € Industry median: 9 740 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 036 € · +1.0% vs Q2 2026 · industry median 1 122 € · above 87% of the industry
01 0002 0003 0004 000Q4 2023 Company: 2 629 € Industry median: 957 €Q4·23Q1 2024 Company: 2 847 € Industry median: 991 €Q2 2024 Company: 3 551 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 999 € Industry median: 1 020 €Q4 2024 Company: 2 728 € Industry median: 1 032 €Q4·24Q1 2025 Company: 3 163 € Industry median: 1 085 €Q2 2025 Company: 3 110 € Industry median: 1 115 €Q2·25Q3 2025 Company: 3 110 € Industry median: 1 126 €Q4 2025 Company: 3 138 € Industry median: 1 123 €Q4·25Q1 2026 Company: 2 988 € Industry median: 1 088 €Q2 2026 Company: 3 007 € Industry median: 1 096 €Q2·26Q3 2026 Company: 3 036 € Industry median: 1 122 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 728 € Industry median: 1 032 €Q1 2025 Company: 3 163 € Industry median: 1 085 €Q1·25Q2 2025 Company: 3 110 € Industry median: 1 115 €Q3 2025 Company: 3 110 € Industry median: 1 126 €Q3·25Q4 2025 Company: 3 138 € Industry median: 1 123 €Q1 2026 Company: 2 988 € Industry median: 1 088 €Q1·26Q2 2026 Company: 3 007 € Industry median: 1 096 €Q3 2026 Company: 3 036 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 20 889 € · +4.8% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 3 992 €Q4·23Q1 2024 Company: 14 728 €Q2 2024 Company: 20 356 €Q2·24Q3 2024 Company: 17 796 €Q4 2024 Company: 30 916 €Q4·24Q1 2025 Company: 16 755 €Q2 2025 Company: 17 475 €Q2·25Q3 2025 Company: 18 542 €Q4 2025 Company: 18 191 €Q4·25Q1 2026 Company: 18 403 €Q2 2026 Company: 19 929 €Q2·26Q3 2026 Company: 20 889 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 30 916 €Q1 2025 Company: 16 755 €Q1·25Q2 2025 Company: 17 475 €Q3 2025 Company: 18 542 €Q3·25Q4 2025 Company: 18 191 €Q1 2026 Company: 18 403 €Q1·26Q2 2026 Company: 19 929 €Q3 2026 Company: 20 889 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 69 268 20 889 6 072 2
Q2 2026 65 189 19 929 6 013 2
Q1 2026 60 322 18 403 5 976 2
Q4 2025 55 901 18 191 6 276 2
Q3 2025 58 381 18 542 6 219 2
Q2 2025 55 757 17 475 6 219 2
Q1 2025 54 343 16 755 6 325 2
Q4 2024 52 920 30 916 5 456 2
Q3 2024 58 826 17 796 5 998 2
Q2 2024 54 247 20 356 7 101 2
Q1 2024 48 865 14 728 5 693 2
Q4 2023 48 186 3 992 5 257 2
Q3 2023 54 363 18 234 6 292 2
Q2 2023 51 764 13 734 5 031 2
Q1 2023 69 555 17 256 5 381 2
Q4 2022 44 095 16 573 6 366 2
Q3 2022 52 777 14 782 5 069 2
Q2 2022 42 105 13 635 6 215 2
Q1 2022 47 953 13 928 5 284 3
Labour taxes per employee per month
1 012 €
Turnover per employee in the quarter
34 634 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 211 676 € · +1.7% vs 2024 · industry median 12 784 € · above 98% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 166 945 € Industry median: 10 920 €20192020 Company: 162 629 € Industry median: 10 651 €20202021 Company: 177 135 € Industry median: 10 862 €20212022 Company: 169 993 € Industry median: 11 500 €20222023 Company: 189 275 € Industry median: 12 140 €20232024 Company: 208 173 € Industry median: 12 266 €20242025 Company: 211 676 € Industry median: 12 784 €20250501001502002502018 Company: — Industry median: —2019 Company: 166 945 € Industry median: 10 920 €20192020 Company: 162 629 € Industry median: 10 651 €2021 Company: 177 135 € Industry median: 10 862 €20212022 Company: 169 993 € Industry median: 11 500 €2023 Company: 189 275 € Industry median: 12 140 €20232024 Company: 208 173 € Industry median: 12 266 €2025 Company: 211 676 € Industry median: 12 784 €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, € thousand 2025: 189 396 € · +19.4% vs 2024 · industry median 1 062 € · above 98% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 130 458 € Industry median: 1 072 €20192020 Company: 120 525 € Industry median: 1 156 €20202021 Company: 114 029 € Industry median: 1 164 €20212022 Company: 117 185 € Industry median: 1 042 €20222023 Company: 142 954 € Industry median: 1 210 €20232024 Company: 158 633 € Industry median: 987 €20242025 Company: 189 396 € Industry median: 1 062 €20250501001502002018 Company: — Industry median: —2019 Company: 130 458 € Industry median: 1 072 €20192020 Company: 120 525 € Industry median: 1 156 €2021 Company: 114 029 € Industry median: 1 164 €20212022 Company: 117 185 € Industry median: 1 042 €2023 Company: 142 954 € Industry median: 1 210 €20232024 Company: 158 633 € Industry median: 987 €2025 Company: 189 396 € Industry median: 1 062 €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: 89.5 % · +13.3 pp vs the year before · industry median 14.8 % · above 93% of the industry
0204060801002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 78.1 % Industry median: 15.7 %20192020 Company: 74.1 % Industry median: 17.8 %20202021 Company: 64.4 % Industry median: 17.9 %20212022 Company: 68.9 % Industry median: 16.2 %20222023 Company: 75.5 % Industry median: 16.9 %20232024 Company: 76.2 % Industry median: 15.0 %20242025 Company: 89.5 % Industry median: 14.8 %20250204060801002018 Company: — Industry median: —2019 Company: 78.1 % Industry median: 15.7 %20192020 Company: 74.1 % Industry median: 17.8 %2021 Company: 64.4 % Industry median: 17.9 %20212022 Company: 68.9 % Industry median: 16.2 %2023 Company: 75.5 % Industry median: 16.9 %20232024 Company: 76.2 % Industry median: 15.0 %2025 Company: 89.5 % 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, € thousand 2025: 1 731 459 € · +12.3% vs 2024
05001 0001 5002 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 041 266 €20192020 Company: 1 145 711 €20202021 Company: 1 247 021 €20212022 Company: 1 348 772 €20222023 Company: 1 477 077 €20232024 Company: 1 542 162 €20242025 Company: 1 731 459 €202505001 0001 5002 0002018 Company: —2019 Company: 1 041 266 €20192020 Company: 1 145 711 €2021 Company: 1 247 021 €20212022 Company: 1 348 772 €2023 Company: 1 477 077 €20232024 Company: 1 542 162 €2025 Company: 1 731 459 €2025
Equity, € thousand 2025: 1 719 402 € · +12.4% vs 2024
05001 0001 5002 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 031 680 €20192020 Company: 1 137 205 €20202021 Company: 1 236 234 €20212022 Company: 1 338 419 €20222023 Company: 1 466 373 €20232024 Company: 1 530 006 €20242025 Company: 1 719 402 €202505001 0001 5002 0002018 Company: —2019 Company: 1 031 680 €20192020 Company: 1 137 205 €2021 Company: 1 236 234 €20212022 Company: 1 338 419 €2023 Company: 1 466 373 €20232024 Company: 1 530 006 €2025 Company: 1 719 402 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
01232016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 3 Industry median: 120182019 Company: 3 Industry median: 120192020 Company: 3 Industry median: 120202021 Company: 3 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 1202501232018 Company: 3 Industry median: 12019 Company: 3 Industry median: 120192020 Company: 3 Industry median: 12021 Company: 3 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 2 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 211 676 189 396 58 555 1 731 459 1 719 402 2
2024 208 173 158 633 53 293 1 542 162 1 530 006 2
2023 189 275 142 954 49 396 1 477 077 1 466 373 2
2022 169 993 117 185 51 168 1 348 772 1 338 419 2
2021 177 135 114 029 51 532 1 247 021 1 236 234 3
2020 162 629 120 525 50 279 1 145 711 1 137 205 3
2019 166 945 130 458 44 464 1 041 266 1 031 680 3
2018 — — — — — 3
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 3
2013 — — — — — 3
2012 — — — — — 3
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 0
2008 — — — — — 2
2007 — — — — — 2
2003 — — — — — 1
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

Net profit margin
84.4 %
Net profit / revenue
Return on equity (ROE)
11.0 %
Net profit / equity
Return on assets (ROA)
10.9 %
Net profit / assets
Equity ratio
99.3 %
Equity / assets
Debt ratio
0.7 %
Liabilities / assets
Current ratio
111.37
Current assets / current liabilities
Revenue per employee
112 241 €
Revenue / average full-time employees
Labour cost per employee per month
2 440 €
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 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 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jun 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

  • Ali Lumi
    Founder · 20 000 € · 4 Jul 2000
  • Indrek Lumi
    Founder · 20 000 € · 4 Jul 2000
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 20018741 / 7
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20018741 / 6
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20018741 / 5
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20018741 / 4
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20018741 / 3
12 Aug 2011
Amendment entry In force
12 Aug 2011
PDF
Ä 18741 / 2
3 Dec 2008
Deletion of activities from the registry card In force
20 Dec 2008
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data