Osaühing Top Consult
Active Registry code 10669075
OÜ Viimsi alevik Registered 25 Apr 2000
Osaühing Top Consult is a OÜ based in Viimsi alevik, registry code 10669075, status: active. Main activity: Other real estate management or related activities. According to EMTA, turnover for Q3 2026 was €131 903 with 10 employees.
Turnover
131 903 €
↓ 8.3% vs Q2 2026
State taxes
19 590 €
↓ 39.4% vs Q2 2026
Labour taxes
9 123 €
↑ 8.0% vs Q2 2026
Employees
10
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 131 903 €above 85% of companiesindustry median 15 029 € · companies in the industry: 7 444
- Labour taxes per employee 912 €above 53% of companiesindustry median 857 € · companies in the industry: 7 261
- Revenue · 2025 601 392 €above 98% of companiesindustry median 13 620 € · companies in the industry: 30 470
- Net profit margin · 2025 10.4 %above 56% of companiesindustry median 5.9 % · companies in the industry: 25 042
Taxes and turnover
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate 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 | 131 903 | 19 590 | 9 123 | 10 |
| Q2 2026 | 143 770 | 32 352 | 8 448 | 10 |
| Q1 2026 | 160 847 | 27 150 | 7 898 | 10 |
| Q4 2025 | 137 581 | 33 933 | 7 567 | 9 |
| Q3 2025 | 131 523 | 15 758 | 7 603 | 9 |
| Q2 2025 | 168 369 | 36 240 | 7 453 | 9 |
| Q1 2025 | 190 808 | 22 152 | 8 779 | 9 |
| Q4 2024 | 122 067 | 17 249 | 7 122 | 9 |
| Q3 2024 | 110 748 | 25 674 | 8 391 | 9 |
| Q2 2024 | 127 652 | 17 329 | 7 220 | 9 |
| Q1 2024 | 128 230 | 17 552 | 8 716 | 9 |
| Q4 2023 | 120 320 | 12 407 | 7 063 | 9 |
| Q3 2023 | 101 829 | 10 145 | 6 950 | 9 |
| Q2 2023 | 109 872 | 13 175 | 7 159 | 9 |
| Q1 2023 | 115 499 | 17 086 | 9 473 | 9 |
| Q4 2022 | 112 640 | 13 134 | 6 857 | 9 |
| Q3 2022 | 104 677 | 14 566 | 8 630 | 9 |
| Q2 2022 | 113 629 | 34 729 | 8 117 | 10 |
| Q1 2022 | 117 847 | 17 823 | 8 029 | 11 |
Labour taxes per employee per month
304 €
Turnover per employee in the quarter
13 190 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate 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 | 601 392 | 62 641 | 67 531 | 3 945 975 | 3 251 416 | 4 |
| 2024 | 546 513 | -24 170 | 65 651 | 4 024 573 | 3 188 775 | 4 |
| 2023 | 449 251 | -155 036 | 67 533 | 3 932 131 | 3 212 945 | 4 |
| 2022 | 443 008 | -440 886 | 69 715 | 4 135 963 | 3 367 982 | 4 |
| 2021 | 796 431 | 89 985 | 77 325 | 4 626 173 | 3 808 867 | 5 |
| 2020 | 367 045 | -70 957 | 69 197 | 4 653 925 | 3 718 883 | 4 |
| 2019 | 557 444 | -247 738 | 67 258 | 4 917 581 | 3 789 841 | 4 |
| 2018 | — | — | — | — | — | 5 |
| 2017 | — | — | — | — | — | 4 |
| 2016 | — | — | — | — | — | 4 |
| 2015 | — | — | — | — | — | 11 |
| 2014 | — | — | — | — | — | 14 |
| 2013 | — | — | — | — | — | 15 |
| 2012 | — | — | — | — | — | 13 |
| 2011 | — | — | — | — | — | 10 |
| 2010 | — | — | — | — | — | 6 |
| 2009 | — | — | — | — | — | 10 |
| 2008 | — | — | — | — | — | 10 |
| 2007 | — | — | — | — | — | 10 |
| 2006 | — | — | — | — | — | 10 |
| 2005 | — | — | — | — | — | 7 |
| 2004 | — | — | — | — | — | 4 |
| 2003 | — | — | — | — | — | 5 |
| 2002 | — | — | — | — | — | 4 |
| 2001 | — | — | — | — | — | 3 |
| 2000 | — | — | — | — | — | 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
Net profit margin
10.4 %
Net profit / revenue
Return on equity (ROE)
1.9 %
Net profit / equity
Return on assets (ROA)
1.6 %
Net profit / assets
Equity ratio
82.4 %
Equity / assets
Debt ratio
17.6 %
Liabilities / assets
Current ratio
0.70
Current assets / current liabilities
Revenue per employee
150 348 €
Revenue / average full-time employees
Labour cost per employee per month
1 407 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 12 Jun 2026 | Company’s own · audited | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 Jun 2025 | Company’s own · audited | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 15 Jun 2024 | Company’s own · audited | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 1 Jul 2023 | Company’s own · audited | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 21 Oct 2022 | Company’s own · audited | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 4 Oct 2021 | Company’s own · audited | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 24 Sep 2020 | Company’s own · audited | e-Äriregister |
Board
- Indrek KüttisBoard member · since 20 Jul 2000
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Indrek KüttisNatural person · 2 556 €
Owner in
- 36%
Beneficial owners
- Indrek KüttisDirect ownership · since 23 Sep 2018
Founders and other persons
- Osaühing Kermon InvestFounder · 40 000 € · 25 Apr 2000
- Maire Otsus-CarpenterAudit firm · 29 Jun 2010
- Katrin MugraAudit firm · 12 Jun 2017
- Audiitorbüroo Katrin Mugra OÜAudit firm · 12 Jun 2017
Related companies
Activities (EMTAK)
- 68329Other real estate management or related activities Main
- 47811Retail sale of motor vehicles
- 68201Rental and operating of own or leased real estate
- 77111Rental and leasing of cars and light motor vehicles (with a maximum permissible weight up to 3,5 tons)
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10048780 / 9 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10048780 / 8 15 Aug 2019 |
Second (constitutive) merger entry | In force 15 Aug 2019 |
||
| Ä 10048780 / 7 27 Jun 2018 |
Amendment entry | In force 27 Jun 2018 |
||
| Ä 10048780 / 6 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10048780 / 5 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10048780 / 4 7 Nov 2011 |
Amendment entry | In force 7 Nov 2011 |
||
| Ä 10048780 / M3 21 Oct 2011 |
Ruling to eliminate deficiencies | In force 21 Oct 2011 |
||
| Ä 10048780 / M2 10 Oct 2011 |
Ruling to eliminate deficiencies | In force 10 Oct 2011 |
||
| Ä 48780 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 4 Dec 2008 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data