Osaühing Saldo is a OÜ based in Viljandi linn, registry code 10816731, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €13 032 with 1 employees.
Turnover
13 032 €
↑ 16.9%vs Q2 2026
State taxes
4 267 €
↑ 9.7%vs Q2 2026
Labour taxes
2 483 €
↑ 9.0%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
Turnover · Q3 202613 032 €
above 59% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 483 €
above 82% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202642 040 €
above 74% of companies
industry median 13 202 € · companies in the industry: 57
Net profit margin · 20265.1 %
above 41% of companies
industry median 10.4 % · companies in the industry: 48
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 13 032 € · +16.9% vs Q2 2026 · industry median 9 740 € · above 59% 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.
Labour taxes per employee, € Q3 2026: 2 483 € · +9.0% vs Q2 2026 · industry median 1 122 € · above 82% 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: 4 267 € · +9.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
13 032
4 267
2 483
1
Q2 2026
11 146
3 889
2 279
1
Q1 2026
10 470
3 929
2 518
1
Q4 2025
9 888
4 082
2 826
1
Q3 2025
11 431
4 328
2 741
1
Q2 2025
9 985
3 992
2 826
1
Q1 2025
8 745
3 679
2 925
1
Q4 2024
9 956
3 720
2 352
1
Q3 2024
12 289
3 130
2 183
1
Q2 2024
8 679
2 158
1 205
1
Q1 2024
7 183
1 049
404
1
Q4 2023
6 281
1 122
289
1
Q3 2023
8 347
1 325
804
1
Q2 2023
7 001
1 365
563
1
Q1 2023
6 698
1 752
896
1
Q4 2022
5 749
1 765
1 243
1
Q3 2022
7 788
1 882
1 243
1
Q2 2022
7 001
1 582
1 096
1
Q1 2022
6 821
1 843
1 243
1
Labour taxes per employee per month
828 €
Turnover per employee in the quarter
13 032 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2026
Revenue, € 2026: 42 040 € · +5.6% vs 2025 · industry median 13 202 € · above 74% 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, € 2026: 2 140 € · +129.2% vs 2025 · industry median 623 € · above 65% 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, % 2026: 5.1 % · +23.5 pp vs the year before · industry median 10.4 % · above 41% 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, € 2026: 35 333 € · −5.5% vs 2025Equity, € 2026: 10 172 € · +26.6% vs 2025Employees2026: 1 · +0.0% vs 2025 · 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
2026
42 040
2 140
24 320
35 333
10 172
1
2025
39 792
-7 327
22 619
37 399
8 033
1
2024
41 807
15 415
9 394
45 667
15 359
1
2023
30 272
1 239
12 716
34 028
2 944
1
2022
40 517
10 430
14 826
20 916
16 705
1
2021
22 522
2 808
12 839
8 716
6 276
1
2020
22 443
-1 405
16 874
11 113
3 467
1
2019
—
—
—
—
—
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
0
2002
—
—
—
—
—
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 2026
Net profit margin
5.1 %
Net profit / revenue
Return on equity (ROE)
21.0 %
Net profit / equity
Return on assets (ROA)
6.1 %
Net profit / assets
Equity ratio
28.8 %
Equity / assets
Debt ratio
71.2 %
Liabilities / assets
Current ratio
0.72
Current assets / current liabilities
Revenue per employee
42 040 €
Revenue / average full-time employees
Labour cost per employee per month
2 027 €
Labour costs / employees / 12 months (incl. employer taxes)
