Usaldusühing LEARIA is a UÜ based in Viljandi linn, registry code 10689238, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €17 617 and 1 employees.
Turnover
—
State taxes
731 €
↓ 7.5%vs Q2 2026
Labour taxes
365 €
↓ 35.3%vs Q2 2026
Employees
1
±0vs 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 employee365 €
above 18% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202517 617 €
above 58% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202530.6 %
above 66% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 365 € · −35.3% vs Q2 2026 · industry median 1 122 € · above 18% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 731 € · −7.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
731
365
1
Q2 2026
—
790
564
1
Q1 2026
—
756
587
1
Q4 2025
—
927
358
1
Q3 2025
—
837
400
1
Q2 2025
—
1 269
1 015
1
Q1 2025
—
1 154
912
1
Q4 2024
—
1 120
652
1
Q3 2024
—
836
498
1
Q2 2024
—
674
576
1
Q1 2024
—
868
853
1
Q4 2023
—
487
298
1
Q3 2023
—
688
519
1
Q2 2023
—
618
564
1
Q1 2023
—
1 023
938
1
Q4 2022
—
663
378
1
Q3 2022
—
920
718
1
Q2 2022
—
794
808
1
Q1 2022
—
794
808
1
Labour taxes per employee per month
122 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 17 617 € · +4.1% vs 2024 · industry median 12 784 € · above 58% of the industry
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: 5 386 € · +14.4% vs 2024 · industry median 1 062 € · above 71% of the industry
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: 30.6 % · +2.8 pp vs the year before · industry median 14.8 % · above 66% of the industry
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: 5 745 € · +2.3% vs 2024Equity, € 2025: 5 465 € · +6.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
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
17 617
5 386
6 223
5 745
5 465
1
2024
16 924
4 706
4 924
5 618
5 149
1
2023
17 020
6 709
5 686
7 244
6 726
1
2022
17 421
2 747
7 446
3 251
2 823
1
2021
18 146
3 757
7 091
4 318
3 772
1
2020
17 884
1 904
6 942
7 365
6 835
1
2019
18 728
3 253
8 502
11 362
10 831
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
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
30.6 %
Net profit / revenue
Return on equity (ROE)
98.6 %
Net profit / equity
Return on assets (ROA)
93.8 %
Net profit / assets
Equity ratio
95.1 %
Equity / assets
Debt ratio
4.9 %
Liabilities / assets
Current ratio
20.52
Current assets / current liabilities
Revenue per employee
17 617 €
Revenue / average full-time employees
Labour cost per employee per month
519 €
Labour costs / employees / 12 months (incl. employer taxes)
