Osaühing LEDGER

Active Registry code 10842651 OÜ Tallinn Registered 12 Feb 2002
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Osaühing LEDGER is a OÜ based in Tallinn, registry code 10842651, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €28 238 and 1 employees.

Turnover
—
State taxes
780 €
↑ 4.4% vs Q2 2026
Labour taxes
792 €
↑ 4.5% 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

  • Labour taxes per employee 792 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 28 238 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 68.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 792 € · +4.5% vs Q2 2026 · industry median 1 122 € · above 34% of the industry
02505007501 0001 250Q4 2023 Company: 693 € Industry median: 957 €Q4·23Q1 2024 Company: 910 € Industry median: 991 €Q2 2024 Company: 963 € Industry median: 1 012 €Q2·24Q3 2024 Company: 963 € Industry median: 1 020 €Q4 2024 Company: 963 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 006 € Industry median: 1 085 €Q2 2025 Company: 905 € Industry median: 1 115 €Q2·25Q3 2025 Company: 418 € Industry median: 1 126 €Q4 2025 Company: 545 € Industry median: 1 123 €Q4·25Q1 2026 Company: 676 € Industry median: 1 088 €Q2 2026 Company: 758 € Industry median: 1 096 €Q2·26Q3 2026 Company: 792 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 963 € Industry median: 1 032 €Q1 2025 Company: 1 006 € Industry median: 1 085 €Q1·25Q2 2025 Company: 905 € Industry median: 1 115 €Q3 2025 Company: 418 € Industry median: 1 126 €Q3·25Q4 2025 Company: 545 € Industry median: 1 123 €Q1 2026 Company: 676 € Industry median: 1 088 €Q1·26Q2 2026 Company: 758 € Industry median: 1 096 €Q3 2026 Company: 792 € 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: 1Q2 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: 1Q1·25Q2 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: 780 € · +4.4% vs Q2 2026
02004006008001 000Q4 2023 Company: 648 €Q4·23Q1 2024 Company: 853 €Q2 2024 Company: 904 €Q2·24Q3 2024 Company: 904 €Q4 2024 Company: 904 €Q4·24Q1 2025 Company: 946 €Q2 2025 Company: 859 €Q2·25Q3 2025 Company: 409 €Q4 2025 Company: 535 €Q4·25Q1 2026 Company: 666 €Q2 2026 Company: 747 €Q2·26Q3 2026 Company: 780 €Q3·2602004006008001 000Q4 2024 Company: 904 €Q1 2025 Company: 946 €Q1·25Q2 2025 Company: 859 €Q3 2025 Company: 409 €Q3·25Q4 2025 Company: 535 €Q1 2026 Company: 666 €Q1·26Q2 2026 Company: 747 €Q3 2026 Company: 780 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 780 792 1
Q2 2026 — 747 758 1
Q1 2026 — 666 676 1
Q4 2025 — 535 545 1
Q3 2025 — 409 418 1
Q2 2025 — 859 905 1
Q1 2025 — 946 1 006 1
Q4 2024 — 904 963 1
Q3 2024 — 904 963 1
Q2 2024 — 904 963 1
Q1 2024 — 853 910 1
Q4 2023 — 648 693 1
Q3 2023 — — — 1
Labour taxes per employee per month
264 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 28 238 € · −16.1% vs 2024 · industry median 12 784 € · above 70% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 28 215 € Industry median: 10 920 €20192020 Company: 39 794 € Industry median: 10 651 €20202021 Company: 39 765 € Industry median: 10 862 €20212022 Company: 1 477 € Industry median: 11 500 €20222023 Company: 9 725 € Industry median: 12 140 €20232024 Company: 33 669 € Industry median: 12 266 €20242025 Company: 28 238 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 28 215 € Industry median: 10 920 €20192020 Company: 39 794 € Industry median: 10 651 €2021 Company: 39 765 € Industry median: 10 862 €20212022 Company: 1 477 € Industry median: 11 500 €2023 Company: 9 725 € Industry median: 12 140 €20232024 Company: 33 669 € Industry median: 12 266 €2025 Company: 28 238 € 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: 19 454 € · +29.5% vs 2024 · industry median 1 062 € · above 88% of the industry
-20 000-10 000010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 12 956 € Industry median: 1 072 €20192020 Company: 21 100 € Industry median: 1 156 €20202021 Company: 12 762 € Industry median: 1 164 €20212022 Company: -4 105 € Industry median: 1 042 €20222023 Company: -10 311 € Industry median: 1 210 €20232024 Company: 15 028 € Industry median: 987 €20242025 Company: 19 454 € Industry median: 1 062 €2025-20 000-10 000010 00020 00030 0002018 Company: — Industry median: —2019 Company: 12 956 € Industry median: 1 072 €20192020 Company: 21 100 € Industry median: 1 156 €2021 Company: 12 762 € Industry median: 1 164 €20212022 Company: -4 105 € Industry median: 1 042 €2023 Company: -10 311 € Industry median: 1 210 €20232024 Company: 15 028 € Industry median: 987 €2025 Company: 19 454 € 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: 68.9 % · +24.3 pp vs the year before · industry median 14.8 % · above 87% of the industry
-300-200-10001002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 45.9 % Industry median: 15.7 %20192020 Company: 53.0 % Industry median: 17.8 %20202021 Company: 32.1 % Industry median: 17.9 %20212022 Company: -277.9 % Industry median: 16.2 %20222023 Company: -106.0 % Industry median: 16.9 %20232024 Company: 44.6 % Industry median: 15.0 %20242025 Company: 68.9 % Industry median: 14.8 %2025-300-200-10001002018 Company: — Industry median: —2019 Company: 45.9 % Industry median: 15.7 %20192020 Company: 53.0 % Industry median: 17.8 %2021 Company: 32.1 % Industry median: 17.9 %20212022 Company: -277.9 % Industry median: 16.2 %2023 Company: -106.0 % Industry median: 16.9 %20232024 Company: 44.6 % Industry median: 15.0 %2025 Company: 68.9 % 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, € 2025: 91 396 € · +20.3% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 30 763 €20192020 Company: 51 925 €20202021 Company: 65 392 €20212022 Company: 65 231 €20222023 Company: 59 435 €20232024 Company: 75 967 €20242025 Company: 91 396 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 30 763 €20192020 Company: 51 925 €2021 Company: 65 392 €20212022 Company: 65 231 €2023 Company: 59 435 €20232024 Company: 75 967 €2025 Company: 91 396 €2025
Equity, € 2025: 84 413 € · +29.9% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 30 486 €20192020 Company: 51 586 €20202021 Company: 64 347 €20212022 Company: 60 243 €20222023 Company: 49 931 €20232024 Company: 64 959 €20242025 Company: 84 413 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 30 486 €20192020 Company: 51 586 €2021 Company: 64 347 €20212022 Company: 60 243 €2023 Company: 49 931 €20232024 Company: 64 959 €2025 Company: 84 413 €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: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 0 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: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 0 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 28 238 19 454 8 610 91 396 84 413 1
2024 33 669 15 028 13 166 75 967 64 959 1
2023 9 725 -10 311 4 471 59 435 49 931 1
2022 1 477 -4 105 0 65 231 60 243 0
2021 39 765 12 762 13 566 65 392 64 347 2
2020 39 794 21 100 9 550 51 925 51 586 1
2019 28 215 12 956 8 783 30 763 30 486 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 0
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 0
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 1
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 1
2005 — — — — — 2
2004 — — — — — 1
2003 — — — — — 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 2025

Net profit margin
68.9 %
Net profit / revenue
Return on equity (ROE)
23.0 %
Net profit / equity
Return on assets (ROA)
21.3 %
Net profit / assets
Equity ratio
92.4 %
Equity / assets
Debt ratio
7.6 %
Liabilities / assets
Current ratio
8.40
Current assets / current liabilities
Revenue per employee
28 238 €
Revenue / average full-time employees
Labour cost per employee per month
718 €
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 29 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 3 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jun 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 10063357 / 11
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10063357 / 10
12 Sep 2018
Amendment entry In force
12 Sep 2018
PDF
Ä 10063357 / M1
6 Sep 2018
Ruling to eliminate deficiencies 21 Sep 2018 Deficiencies eliminated
12 Sep 2018
PDF
Ä 10063357 / 9
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10063357 / 8
8 Nov 2017
Amendment entry In force
8 Nov 2017
PDF
Ä 10063357 / 7
17 Nov 2016
Amendment entry In force
17 Nov 2016
PDF
Ä 10063357 / 6
14 Sep 2016
Amendment entry In force
14 Sep 2016
PDF
Ä 10063357 / 5
5 Feb 2015
Amendment under Commercial Code § 525 (2) In force
5 Feb 2015
PDF
Ä 10063357 / 4
17 Oct 2011
Amendment entry In force
17 Oct 2011
PDF
Ä 10063357 / 3
21 Jun 2010
Deletion of activities from the registry card In force
21 Jun 2010
PDF
Ä 63357 / 2
7 Nov 2002
Unpublished amendment entry In force PDF

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