OSAÜHING MARENE

Active Registry code 10672841 OÜ Tallinn Registered 22 May 2000
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OSAÜHING MARENE is a OÜ based in Tallinn, registry code 10672841, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €23 798 and 1 employees.

Turnover
—
State taxes
1 031 €
↑ 15.3% vs Q2 2026
Labour taxes
1 096 €
↑ 15.9% 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

  • Labour taxes per employee 548 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 23 798 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 29.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 548 € · +15.9% vs Q2 2026 · industry median 1 122 € · above 26% of the industry
02505007501 0001 250Q4 2023 Company: 383 € Industry median: 957 €Q4·23Q1 2024 Company: 453 € Industry median: 991 €Q2 2024 Company: 250 € Industry median: 1 012 €Q2·24Q3 2024 Company: 319 € Industry median: 1 020 €Q4 2024 Company: 325 € Industry median: 1 032 €Q4·24Q1 2025 Company: 597 € Industry median: 1 085 €Q2 2025 Company: 329 € Industry median: 1 115 €Q2·25Q3 2025 Company: 594 € Industry median: 1 126 €Q4 2025 Company: 718 € Industry median: 1 123 €Q4·25Q1 2026 Company: 527 € Industry median: 1 088 €Q2 2026 Company: 473 € Industry median: 1 096 €Q2·26Q3 2026 Company: 548 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 325 € Industry median: 1 032 €Q1 2025 Company: 597 € Industry median: 1 085 €Q1·25Q2 2025 Company: 329 € Industry median: 1 115 €Q3 2025 Company: 594 € Industry median: 1 126 €Q3·25Q4 2025 Company: 718 € Industry median: 1 123 €Q1 2026 Company: 527 € Industry median: 1 088 €Q1·26Q2 2026 Company: 473 € Industry median: 1 096 €Q3 2026 Company: 548 € 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
0123Q4 2023 Company: 3Q4·23Q1 2024 Company: 3Q2 2024 Company: 3Q2·24Q3 2024 Company: 3Q4 2024 Company: 3Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260123Q4 2024 Company: 3Q1 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: 1 031 € · +15.3% vs Q2 2026
02 0004 0006 0008 00010 000Q4 2023 Company: 1 564 €Q4·23Q1 2024 Company: 1 270 €Q2 2024 Company: 691 €Q2·24Q3 2024 Company: 1 891 €Q4 2024 Company: 900 €Q4·24Q1 2025 Company: 1 535 €Q2 2025 Company: 8 300 €Q2·25Q3 2025 Company: 1 099 €Q4 2025 Company: 1 349 €Q4·25Q1 2026 Company: 1 003 €Q2 2026 Company: 894 €Q2·26Q3 2026 Company: 1 031 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 900 €Q1 2025 Company: 1 535 €Q1·25Q2 2025 Company: 8 300 €Q3 2025 Company: 1 099 €Q3·25Q4 2025 Company: 1 349 €Q1 2026 Company: 1 003 €Q1·26Q2 2026 Company: 894 €Q3 2026 Company: 1 031 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 031 1 096 2
Q2 2026 — 894 946 2
Q1 2026 — 1 003 1 053 2
Q4 2025 — 1 349 1 435 2
Q3 2025 — 1 099 1 188 2
Q2 2025 — 8 300 657 2
Q1 2025 — 1 535 1 193 2
Q4 2024 — 900 975 3
Q3 2024 — 1 891 956 3
Q2 2024 — 691 749 3
Q1 2024 — 1 270 1 358 3
Q4 2023 — 1 564 1 149 3
Q3 2023 — 854 926 3
Q2 2023 — 1 027 1 102 3
Q1 2023 — 793 851 3
Q4 2022 — 959 1 040 3
Q3 2022 — 3 509 1 559 3
Q2 2022 — 821 881 3
Q1 2022 — 924 1 002 3
Labour taxes per employee per month
183 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 23 798 € · +9.0% vs 2024 · industry median 12 784 € · above 65% of the industry
010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 17 846 € Industry median: 10 920 €20192020 Company: 16 150 € Industry median: 10 651 €20202021 Company: 18 088 € Industry median: 10 862 €20212022 Company: 24 233 € Industry median: 11 500 €20222023 Company: 26 980 € Industry median: 12 140 €20232024 Company: 21 827 € Industry median: 12 266 €20242025 Company: 23 798 € Industry median: 12 784 €2025010 00020 00030 0002018 Company: — Industry median: —2019 Company: 17 846 € Industry median: 10 920 €20192020 Company: 16 150 € Industry median: 10 651 €2021 Company: 18 088 € Industry median: 10 862 €20212022 Company: 24 233 € Industry median: 11 500 €2023 Company: 26 980 € Industry median: 12 140 €20232024 Company: 21 827 € Industry median: 12 266 €2025 Company: 23 798 € 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, € 2025: 7 074 € · −33.5% vs 2024 · industry median 1 062 € · above 75% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 7 610 € Industry median: 1 072 €20192020 Company: 6 125 € Industry median: 1 156 €20202021 Company: 3 786 € Industry median: 1 164 €20212022 Company: 9 548 € Industry median: 1 042 €20222023 Company: 13 524 € Industry median: 1 210 €20232024 Company: 10 632 € Industry median: 987 €20242025 Company: 7 074 € Industry median: 1 062 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 7 610 € Industry median: 1 072 €20192020 Company: 6 125 € Industry median: 1 156 €2021 Company: 3 786 € Industry median: 1 164 €20212022 Company: 9 548 € Industry median: 1 042 €2023 Company: 13 524 € Industry median: 1 210 €20232024 Company: 10 632 € Industry median: 987 €2025 Company: 7 074 € 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: 29.7 % · −19.0 pp vs the year before · industry median 14.8 % · above 65% of the industry
02040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 42.6 % Industry median: 15.7 %20192020 Company: 37.9 % Industry median: 17.8 %20202021 Company: 20.9 % Industry median: 17.9 %20212022 Company: 39.4 % Industry median: 16.2 %20222023 Company: 50.1 % Industry median: 16.9 %20232024 Company: 48.7 % Industry median: 15.0 %20242025 Company: 29.7 % Industry median: 14.8 %202502040602018 Company: — Industry median: —2019 Company: 42.6 % Industry median: 15.7 %20192020 Company: 37.9 % Industry median: 17.8 %2021 Company: 20.9 % Industry median: 17.9 %20212022 Company: 39.4 % Industry median: 16.2 %2023 Company: 50.1 % Industry median: 16.9 %20232024 Company: 48.7 % Industry median: 15.0 %2025 Company: 29.7 % 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, € 2025: 19 433 € · −49.7% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 28 297 €20192020 Company: 32 050 €20202021 Company: 26 423 €20212022 Company: 26 751 €20222023 Company: 37 995 €20232024 Company: 38 667 €20242025 Company: 19 433 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 28 297 €20192020 Company: 32 050 €2021 Company: 26 423 €20212022 Company: 26 751 €2023 Company: 37 995 €20232024 Company: 38 667 €2025 Company: 19 433 €2025
Equity, € 2025: 16 879 € · −54.5% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 27 664 €20192020 Company: 30 787 €20202021 Company: 24 574 €20212022 Company: 24 122 €20222023 Company: 34 646 €20232024 Company: 37 078 €20242025 Company: 16 879 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 27 664 €20192020 Company: 30 787 €2021 Company: 24 574 €20212022 Company: 24 122 €2023 Company: 34 646 €20232024 Company: 37 078 €2025 Company: 16 879 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 2 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: 120250.00.51.01.52.02018 Company: 1 Industry median: 12019 Company: 2 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: 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 23 798 7 074 9 570 19 433 16 879 1
2024 21 827 10 632 7 291 38 667 37 078 1
2023 26 980 13 524 9 492 37 995 34 646 1
2022 24 233 9 548 9 435 26 751 24 122 1
2021 18 088 3 786 7 858 26 423 24 574 1
2020 16 150 6 125 8 018 32 050 30 787 1
2019 17 846 7 610 9 162 28 297 27 664 2
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2007 — — — — — 1
2006 — — — — — 1
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 0
2002 — — — — — 0
2001 — — — — — 0
2000 — — — — — 0

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
29.7 %
Net profit / revenue
Return on equity (ROE)
41.9 %
Net profit / equity
Return on assets (ROA)
36.4 %
Net profit / assets
Equity ratio
86.9 %
Equity / assets
Debt ratio
13.1 %
Liabilities / assets
Current ratio
7.61
Current assets / current liabilities
Revenue per employee
23 798 €
Revenue / average full-time employees
Labour cost per employee per month
798 €
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 18 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 4 Sep 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

  • Ene Makus
    Founder · 40 000 € · 22 May 2000
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 10049278 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10049278 / 8
30 Jun 2023
Amendment entry In force
30 Jun 2023
PDF
Ä 10049278 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10049278 / 6
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10049278 / 5
26 Sep 2011
Amendment entry In force
26 Sep 2011
PDF
Ä 49278 / 4
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 49278 / 3
3 Jan 2005
Amendment entry In force PDF
Ä 49278 / M2
20 Dec 2004
Ruling to eliminate deficiencies (to be served) 20 Feb 2005 In force PDF
Ä 49278 / 2
26 Mar 2003
Unpublished amendment entry In force PDF
Ä 49278 / M1
5 Mar 2003
Ruling to eliminate deficiencies (to be served) 14 Apr 2003 In force PDF

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