Osaühing Aitems

Active Registry code 10840296 OÜ Haabneeme alevik Registered 30 Jan 2002
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Osaühing Aitems is a OÜ based in Haabneeme alevik, registry code 10840296, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €31 340 with 1 employees.

Turnover
31 340 €
↓ 14.5% vs Q2 2026
State taxes
1 655 €
↓ 50.3% vs Q2 2026
Labour taxes
352 €
↓ 42.1% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 31 340 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 352 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 122 590 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -12.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 31 340 € · −14.5% vs Q2 2026 · industry median 9 740 € · above 81% of the industry
010 00020 00030 00040 000Q4 2023 Company: 39 477 € Industry median: 8 379 €Q4·23Q1 2024 Company: 33 561 € Industry median: 8 662 €Q2 2024 Company: 28 328 € Industry median: 9 055 €Q2·24Q3 2024 Company: 32 632 € Industry median: 9 026 €Q4 2024 Company: 31 893 € Industry median: 8 663 €Q4·24Q1 2025 Company: 33 265 € Industry median: 8 739 €Q2 2025 Company: 31 784 € Industry median: 8 935 €Q2·25Q3 2025 Company: 35 281 € Industry median: 9 025 €Q4 2025 Company: 26 752 € Industry median: 8 820 €Q4·25Q1 2026 Company: 29 476 € Industry median: 9 182 €Q2 2026 Company: 36 658 € Industry median: 9 921 €Q2·26Q3 2026 Company: 31 340 € Industry median: 9 740 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 31 893 € Industry median: 8 663 €Q1 2025 Company: 33 265 € Industry median: 8 739 €Q1·25Q2 2025 Company: 31 784 € Industry median: 8 935 €Q3 2025 Company: 35 281 € Industry median: 9 025 €Q3·25Q4 2025 Company: 26 752 € Industry median: 8 820 €Q1 2026 Company: 29 476 € Industry median: 9 182 €Q1·26Q2 2026 Company: 36 658 € Industry median: 9 921 €Q3 2026 Company: 31 340 € Industry median: 9 740 €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.

Labour taxes per employee, € Q3 2026: 352 € · −42.1% vs Q2 2026 · industry median 1 122 € · above 17% of the industry
02505007501 0001 250Q4 2023 Company: 159 € Industry median: 957 €Q4·23Q1 2024 Company: 159 € Industry median: 991 €Q2 2024 Company: 159 € Industry median: 1 012 €Q2·24Q3 2024 Company: 159 € Industry median: 1 020 €Q4 2024 Company: 159 € Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: 384 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 151 € Industry median: 1 126 €Q4 2025 Company: 1 151 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 131 € Industry median: 1 088 €Q2 2026 Company: 608 € Industry median: 1 096 €Q2·26Q3 2026 Company: 352 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 159 € Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: 384 € Industry median: 1 115 €Q3 2025 Company: 1 151 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 151 € Industry median: 1 123 €Q1 2026 Company: 1 131 € Industry median: 1 088 €Q1·26Q2 2026 Company: 608 € Industry median: 1 096 €Q3 2026 Company: 352 € 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: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: —Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: —Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 655 € · −50.3% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 837 €Q4·23Q1 2024 Company: 1 769 €Q2 2024 Company: 0 €Q2·24Q3 2024 Company: 0 €Q4 2024 Company: 2 205 €Q4·24Q1 2025 Company: 2 258 €Q2 2025 Company: 3 029 €Q2·25Q3 2025 Company: 2 772 €Q4 2025 Company: 2 472 €Q4·25Q1 2026 Company: 1 913 €Q2 2026 Company: 3 331 €Q2·26Q3 2026 Company: 1 655 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 2 205 €Q1 2025 Company: 2 258 €Q1·25Q2 2025 Company: 3 029 €Q3 2025 Company: 2 772 €Q3·25Q4 2025 Company: 2 472 €Q1 2026 Company: 1 913 €Q1·26Q2 2026 Company: 3 331 €Q3 2026 Company: 1 655 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 31 340 1 655 352 1
Q2 2026 36 658 3 331 608 1
Q1 2026 29 476 1 913 1 131 1
Q4 2025 26 752 2 472 1 151 1
Q3 2025 35 281 2 772 1 151 1
Q2 2025 31 784 3 029 384 1
Q1 2025 33 265 2 258 106 —
Q4 2024 31 893 2 205 159 1
Q3 2024 32 632 — 159 1
Q2 2024 28 328 — 159 1
Q1 2024 33 561 1 769 159 1
Q4 2023 39 477 837 159 1
Q3 2023 26 317 1 584 159 1
Q2 2023 25 168 1 567 159 1
Q1 2023 32 902 — 159 1
Q4 2022 25 640 — 124 1
Q3 2022 25 223 1 204 53 1
Q2 2022 27 303 1 649 323 1
Q1 2022 29 037 2 008 949 2
Labour taxes per employee per month
117 €
Turnover per employee in the quarter
31 340 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 122 590 € · +3.0% vs 2024 · industry median 12 784 € · above 93% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 97 188 € Industry median: 10 920 €20192020 Company: 62 495 € Industry median: 10 651 €20202021 Company: 92 326 € Industry median: 10 862 €20212022 Company: 103 431 € Industry median: 11 500 €20222023 Company: 121 440 € Industry median: 12 140 €20232024 Company: 118 971 € Industry median: 12 266 €20242025 Company: 122 590 € Industry median: 12 784 €202502550751001252018 Company: — Industry median: —2019 Company: 97 188 € Industry median: 10 920 €20192020 Company: 62 495 € Industry median: 10 651 €2021 Company: 92 326 € Industry median: 10 862 €20212022 Company: 103 431 € Industry median: 11 500 €2023 Company: 121 440 € Industry median: 12 140 €20232024 Company: 118 971 € Industry median: 12 266 €2025 Company: 122 590 € 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: -15 842 € · −439.3% vs 2024 · industry median 1 062 € · above 2% of the industry
-20 000-10 000010 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 473 € Industry median: 1 072 €20192020 Company: 462 € Industry median: 1 156 €20202021 Company: 1 023 € Industry median: 1 164 €20212022 Company: 5 306 € Industry median: 1 042 €20222023 Company: 16 596 € Industry median: 1 210 €20232024 Company: 4 669 € Industry median: 987 €20242025 Company: -15 842 € Industry median: 1 062 €2025-20 000-10 000010 00020 0002018 Company: — Industry median: —2019 Company: 473 € Industry median: 1 072 €20192020 Company: 462 € Industry median: 1 156 €2021 Company: 1 023 € Industry median: 1 164 €20212022 Company: 5 306 € Industry median: 1 042 €2023 Company: 16 596 € Industry median: 1 210 €20232024 Company: 4 669 € Industry median: 987 €2025 Company: -15 842 € 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: -12.9 % · −16.8 pp vs the year before · industry median 14.8 % · above 12% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.5 % Industry median: 15.7 %20192020 Company: 0.7 % Industry median: 17.8 %20202021 Company: 1.1 % Industry median: 17.9 %20212022 Company: 5.1 % Industry median: 16.2 %20222023 Company: 13.7 % Industry median: 16.9 %20232024 Company: 3.9 % Industry median: 15.0 %20242025 Company: -12.9 % Industry median: 14.8 %2025-20-10010202018 Company: — Industry median: —2019 Company: 0.5 % Industry median: 15.7 %20192020 Company: 0.7 % Industry median: 17.8 %2021 Company: 1.1 % Industry median: 17.9 %20212022 Company: 5.1 % Industry median: 16.2 %2023 Company: 13.7 % Industry median: 16.9 %20232024 Company: 3.9 % Industry median: 15.0 %2025 Company: -12.9 % 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, € thousand 2025: 169 275 € · −11.0% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 22 755 €20192020 Company: 21 750 €20202021 Company: 80 778 €20212022 Company: 83 948 €20222023 Company: 107 150 €20232024 Company: 190 201 €20242025 Company: 169 275 €20250501001502002018 Company: —2019 Company: 22 755 €20192020 Company: 21 750 €2021 Company: 80 778 €20212022 Company: 83 948 €2023 Company: 107 150 €20232024 Company: 190 201 €2025 Company: 169 275 €2025
Equity, € 2025: 30 875 € · −33.9% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 18 661 €20192020 Company: 19 123 €20202021 Company: 20 146 €20212022 Company: 25 452 €20222023 Company: 42 048 €20232024 Company: 46 717 €20242025 Company: 30 875 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 18 661 €20192020 Company: 19 123 €2021 Company: 20 146 €20212022 Company: 25 452 €2023 Company: 42 048 €20232024 Company: 46 717 €2025 Company: 30 875 €2025
Employees 2025: 1 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 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 122 590 -15 842 10 838 169 275 30 875 1
2024 118 971 4 669 2 408 190 201 46 717 0
2023 121 440 16 596 2 408 107 150 42 048 0
2022 103 431 5 306 3 092 83 948 25 452 0
2021 92 326 1 023 10 823 80 778 20 146 1
2020 62 495 462 2 007 21 750 19 123 1
2019 97 188 473 23 161 22 755 18 661 1
2018 — — — — — 1
2017 — — — — — 0
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2004 — — — — — 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
-12.9 %
Net profit / revenue
Return on equity (ROE)
-51.3 %
Net profit / equity
Return on assets (ROA)
-9.4 %
Net profit / assets
Equity ratio
18.2 %
Equity / assets
Debt ratio
81.8 %
Liabilities / assets
Current ratio
0.26
Current assets / current liabilities
Revenue per employee
122 590 €
Revenue / average full-time employees
Labour cost per employee per month
903 €
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 14 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 3 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 8 Feb 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 10 May 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

  • Jevgeni Kuzemko
    Member of a senior management body (management or supervisory board) · since 14 Aug 2023
  • Anna Kuzemko
    Direct ownership · since 7 Sep 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 68201Rental and operating of own or leased real estate

Rulings 11

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10062629 / 12
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 10062629 / 11
9 May 2023
 Amendment entry In force
9 May 2023
 PDF
Ä 10062629 / 10
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 10062629 / 9
8 Nov 2017
 Amendment entry In force
8 Nov 2017
 PDF
Ä 10062629 / 8
31 Jan 2017
 Amendment entry In force
31 Jan 2017
 PDF
Ä 10062629 / 7
13 Jan 2016
 Amendment under Commercial Code § 525 (2) In force
13 Jan 2016
 PDF
Ä 10062629 / 6
7 May 2015
 Amendment entry In force
7 May 2015
 PDF
Ä 10062629 / 5
8 Feb 2011
 Amendment entry In force
8 Feb 2011
 PDF
Ä 62629 / 4
2 Mar 2009
 Amendment entry In force
2 Mar 2009
 PDF
Ä 62629 / 3
3 Dec 2008
 Deletion of activities from the registry card In force
3 Dec 2008
 PDF
Ä 62629 / 2
27 Apr 2006
 Amendment entry In force
27 Apr 2006
 PDF

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