OÜ Aktiva Systems is a OÜ based in Viljandi linn, registry code 10838158, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €23 235 and 1 employees.
Turnover
—
State taxes
521 €
↓ 1.0%vs Q2 2026
Labour taxes
475 €
↑ 7.7%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 employee475 €
above 23% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202523 235 €
above 64% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-5.7 %
above 16% 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: 475 € · +7.7% vs Q2 2026 · industry median 1 122 € · above 23% 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: 521 € · −1.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
521
475
1
Q2 2026
—
526
441
1
Q1 2026
—
544
449
1
Q4 2025
—
563
387
1
Q3 2025
—
572
469
1
Q2 2025
—
571
470
1
Q1 2025
—
516
464
1
Q4 2024
—
601
549
1
Q3 2024
—
759
734
1
Q2 2024
—
537
427
1
Q1 2024
—
581
541
1
Q4 2023
—
714
524
1
Q3 2023
—
458
361
1
Q2 2023
—
224
105
1
Q1 2023
—
2 645
2 461
1
Q4 2022
—
476
381
1
Q3 2022
—
994
945
1
Q2 2022
—
459
381
3
Q1 2022
—
220
109
1
Labour taxes per employee per month
158 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 23 235 € · −12.3% vs 2024 · industry median 12 784 € · above 64% 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: -1 331 € · −288.5% vs 2024 · industry median 1 062 € · above 13% 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: -5.7 % · −8.4 pp vs the year before · industry median 14.8 % · above 16% 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: 21 572 € · −5.7% vs 2024Equity, € 2025: 21 378 € · −5.9% 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
23 235
-1 331
10 834
21 572
21 378
1
2024
26 480
706
11 258
22 882
22 709
1
2023
25 630
3 705
8 961
22 406
22 003
1
2022
23 670
1 334
9 114
20 650
18 298
1
2021
25 150
4 665
10 275
17 482
16 964
1
2020
24 770
928
13 533
12 764
12 299
1
2019
22 150
619
13 430
11 888
11 371
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
1
2008
—
—
—
—
—
1
2007
—
—
—
—
—
1
2006
—
—
—
—
—
2
2005
—
—
—
—
—
2
2004
—
—
—
—
—
2
2003
—
—
—
—
—
0
2002
—
—
—
—
—
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
-5.7 %
Net profit / revenue
Return on equity (ROE)
-6.2 %
Net profit / equity
Return on assets (ROA)
-6.2 %
Net profit / assets
Equity ratio
99.1 %
Equity / assets
Debt ratio
0.9 %
Liabilities / assets
Current ratio
73.62
Current assets / current liabilities
Revenue per employee
23 235 €
Revenue / average full-time employees
Labour cost per employee per month
903 €
Labour costs / employees / 12 months (incl. employer taxes)
