Osaühing Perearst Hiie Karelson

Active Registry code 10894004 OÜ Tartu linn Registered 7 Oct 2002
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Osaühing Perearst Hiie Karelson is a OÜ based in Tartu linn, registry code 10894004, status: active. Main activity: General medical practice activities. Its annual report for 2025 shows revenue of €419 525 and 4 employees.

Turnover
—
State taxes
17 806 €
↑ 3.0% vs Q2 2026
Labour taxes
18 448 €
↑ 8.7% vs Q2 2026
Employees
6
+3 vs Q2 2026

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

Position in the industry Human health activities · EMTAK 86

  • Labour taxes per employee 3 075 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 419 525 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 9.2 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 3 075 € · −45.7% vs Q2 2026 · industry median 2 177 € · above 64% of the industry
02 0004 0006 000Q4 2023 Company: 3 612 € Industry median: 2 068 €Q4·23Q1 2024 Company: 3 431 € Industry median: 2 162 €Q2 2024 Company: 2 978 € Industry median: 2 205 €Q2·24Q3 2024 Company: 5 244 € Industry median: 2 205 €Q4 2024 Company: 4 698 € Industry median: 2 146 €Q4·24Q1 2025 Company: 4 990 € Industry median: 2 257 €Q2 2025 Company: 3 855 € Industry median: 2 253 €Q2·25Q3 2025 Company: 5 955 € Industry median: 2 267 €Q4 2025 Company: 4 754 € Industry median: 2 236 €Q4·25Q1 2026 Company: 4 646 € Industry median: 2 195 €Q2 2026 Company: 5 659 € Industry median: 2 159 €Q2·26Q3 2026 Company: 3 075 € Industry median: 2 177 €Q3·2602 0004 0006 000Q4 2024 Company: 4 698 € Industry median: 2 146 €Q1 2025 Company: 4 990 € Industry median: 2 257 €Q1·25Q2 2025 Company: 3 855 € Industry median: 2 253 €Q3 2025 Company: 5 955 € Industry median: 2 267 €Q3·25Q4 2025 Company: 4 754 € Industry median: 2 236 €Q1 2026 Company: 4 646 € Industry median: 2 195 €Q1·26Q2 2026 Company: 5 659 € Industry median: 2 159 €Q3 2026 Company: 3 075 € Industry median: 2 177 €Q3·26
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 6 · +100.0% vs Q2 2026
0246Q4 2023 Company: 5Q4·23Q1 2024 Company: 5Q2 2024 Company: 6Q2·24Q3 2024 Company: 4Q4 2024 Company: 4Q4·24Q1 2025 Company: 4Q2 2025 Company: 5Q2·25Q3 2025 Company: 4Q4 2025 Company: 4Q4·25Q1 2026 Company: 4Q2 2026 Company: 3Q2·26Q3 2026 Company: 6Q3·260246Q4 2024 Company: 4Q1 2025 Company: 4Q1·25Q2 2025 Company: 5Q3 2025 Company: 4Q3·25Q4 2025 Company: 4Q1 2026 Company: 4Q1·26Q2 2026 Company: 3Q3 2026 Company: 6Q3·26
State taxes, € Q3 2026: 17 806 € · +3.0% vs Q2 2026
05 00010 00015 00020 00025 000Q4 2023 Company: 18 444 €Q4·23Q1 2024 Company: 15 951 €Q2 2024 Company: 17 819 €Q2·24Q3 2024 Company: 20 999 €Q4 2024 Company: 17 472 €Q4·24Q1 2025 Company: 20 146 €Q2 2025 Company: 19 836 €Q2·25Q3 2025 Company: 23 930 €Q4 2025 Company: 19 603 €Q4·25Q1 2026 Company: 18 744 €Q2 2026 Company: 17 280 €Q2·26Q3 2026 Company: 17 806 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 17 472 €Q1 2025 Company: 20 146 €Q1·25Q2 2025 Company: 19 836 €Q3 2025 Company: 23 930 €Q3·25Q4 2025 Company: 19 603 €Q1 2026 Company: 18 744 €Q1·26Q2 2026 Company: 17 280 €Q3 2026 Company: 17 806 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 17 806 18 448 6
Q2 2026 — 17 280 16 978 3
Q1 2026 — 18 744 18 582 4
Q4 2025 — 19 603 19 015 4
Q3 2025 — 23 930 23 818 4
Q2 2025 — 19 836 19 276 5
Q1 2025 — 20 146 19 959 4
Q4 2024 — 17 472 18 790 4
Q3 2024 — 20 999 20 976 4
Q2 2024 — 17 819 17 868 6
Q1 2024 — 15 951 17 156 5
Q4 2023 — 18 444 18 058 5
Q3 2023 — 21 382 22 411 5
Q2 2023 — 18 858 19 600 6
Q1 2023 — 18 690 19 257 6
Q4 2022 — 17 352 17 792 6
Q3 2022 — 16 375 16 830 6
Q2 2022 — 11 988 11 940 5
Q1 2022 — 12 649 13 138 4
Labour taxes per employee per month
1 025 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 419 525 € · +2.6% vs 2024 · industry median 20 811 € · above 86% of the industry
01002003004005002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 244 606 € Industry median: 25 166 €20192020 Company: 273 276 € Industry median: 20 220 €20202021 Company: 279 982 € Industry median: 20 121 €20212022 Company: 335 764 € Industry median: 20 030 €20222023 Company: 410 890 € Industry median: 19 469 €20232024 Company: 408 938 € Industry median: 20 000 €20242025 Company: 419 525 € Industry median: 20 811 €202501002003004005002018 Company: — Industry median: —2019 Company: 244 606 € Industry median: 25 166 €20192020 Company: 273 276 € Industry median: 20 220 €2021 Company: 279 982 € Industry median: 20 121 €20212022 Company: 335 764 € Industry median: 20 030 €2023 Company: 410 890 € Industry median: 19 469 €20232024 Company: 408 938 € Industry median: 20 000 €2025 Company: 419 525 € Industry median: 20 811 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 38 510 € · −17.1% vs 2024 · industry median 1 071 € · above 83% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 12 344 € Industry median: 2 596 €20192020 Company: 51 262 € Industry median: 2 208 €20202021 Company: 67 049 € Industry median: 1 834 €20212022 Company: 44 869 € Industry median: 1 525 €20222023 Company: 43 844 € Industry median: 1 745 €20232024 Company: 46 447 € Industry median: 1 621 €20242025 Company: 38 510 € Industry median: 1 071 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 12 344 € Industry median: 2 596 €20192020 Company: 51 262 € Industry median: 2 208 €2021 Company: 67 049 € Industry median: 1 834 €20212022 Company: 44 869 € Industry median: 1 525 €2023 Company: 43 844 € Industry median: 1 745 €20232024 Company: 46 447 € Industry median: 1 621 €2025 Company: 38 510 € Industry median: 1 071 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 9.2 % · −2.2 pp vs the year before · industry median 8.3 % · above 52% of the industry
05101520252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 5.0 % Industry median: 10.3 %20192020 Company: 18.8 % Industry median: 12.4 %20202021 Company: 23.9 % Industry median: 13.0 %20212022 Company: 13.4 % Industry median: 11.3 %20222023 Company: 10.7 % Industry median: 11.4 %20232024 Company: 11.4 % Industry median: 10.7 %20242025 Company: 9.2 % Industry median: 8.3 %202505101520252018 Company: — Industry median: —2019 Company: 5.0 % Industry median: 10.3 %20192020 Company: 18.8 % Industry median: 12.4 %2021 Company: 23.9 % Industry median: 13.0 %20212022 Company: 13.4 % Industry median: 11.3 %2023 Company: 10.7 % Industry median: 11.4 %20232024 Company: 11.4 % Industry median: 10.7 %2025 Company: 9.2 % Industry median: 8.3 %2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 265 234 € · +3.1% vs 2024
01002003002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 89 934 €20192020 Company: 121 353 €20202021 Company: 167 673 €20212022 Company: 197 798 €20222023 Company: 226 029 €20232024 Company: 257 246 €20242025 Company: 265 234 €202501002003002018 Company: —2019 Company: 89 934 €20192020 Company: 121 353 €2021 Company: 167 673 €20212022 Company: 197 798 €2023 Company: 226 029 €20232024 Company: 257 246 €2025 Company: 265 234 €2025
Equity, € thousand 2025: 250 275 € · +6.9% vs 2024
01002003002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 80 824 €20192020 Company: 111 886 €20202021 Company: 158 935 €20212022 Company: 183 804 €20222023 Company: 207 648 €20232024 Company: 234 095 €20242025 Company: 250 275 €202501002003002018 Company: —2019 Company: 80 824 €20192020 Company: 111 886 €2021 Company: 158 935 €20212022 Company: 183 804 €2023 Company: 207 648 €20232024 Company: 234 095 €2025 Company: 250 275 €2025
Employees 2025: 4 · +0.0% vs 2024 · industry median 2 · above 65% of the industry
012342016 Company: 4 Industry median: —20162017 Company: 4 Industry median: —20172018 Company: 4 Industry median: 320182019 Company: 4 Industry median: 320192020 Company: 4 Industry median: 320202021 Company: 4 Industry median: 2.520212022 Company: 4 Industry median: 220222023 Company: 4 Industry median: 220232024 Company: 4 Industry median: 220242025 Company: 4 Industry median: 22025012342018 Company: 4 Industry median: 32019 Company: 4 Industry median: 320192020 Company: 4 Industry median: 32021 Company: 4 Industry median: 2.520212022 Company: 4 Industry median: 22023 Company: 4 Industry median: 220232024 Company: 4 Industry median: 22025 Company: 4 Industry median: 22025
  • Company
  • Industry median

Industry: Human health 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 419 525 38 510 188 618 265 234 250 275 4
2024 408 938 46 447 178 555 257 246 234 095 4
2023 410 890 43 844 187 213 226 029 207 648 4
2022 335 764 44 869 146 793 197 798 183 804 4
2021 279 982 67 049 105 645 167 673 158 935 4
2020 273 276 51 262 115 178 121 353 111 886 4
2019 244 606 12 344 109 440 89 934 80 824 4
2018 — — — — — 4
2017 — — — — — 4
2016 — — — — — 4
2015 — — — — — 4
2014 — — — — — 3
2013 — — — — — 3
2012 — — — — — 3
2011 — — — — — 4
2010 — — — — — 4
2009 — — — — — 4
2008 — — — — — 3
2007 — — — — — 2
2006 — — — — — 3
2005 — — — — — 3
2004 — — — — — 3
2003 — — — — — 2

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
9.2 %
Net profit / revenue
Return on equity (ROE)
15.4 %
Net profit / equity
Return on assets (ROA)
14.5 %
Net profit / assets
Equity ratio
94.4 %
Equity / assets
Debt ratio
5.6 %
Liabilities / assets
Current ratio
9.38
Current assets / current liabilities
Revenue per employee
104 881 €
Revenue / average full-time employees
Labour cost per employee per month
3 930 €
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 27 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 24 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 2 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 28 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 19 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

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86211General medical practice activities Main
Rulings
Number, date Title Deadline State Document
Ä 20023867 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20023867 / 8
28 Jun 2021
Amendment under Commercial Code § 525 (2) In force
28 Jun 2021
PDF
Ä 20023867 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20023867 / 6
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20023867 / 5
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20023867 / 4
11 Apr 2012
Amendment entry In force
11 Apr 2012
PDF
Ä 20023867 / M1
19 Dec 2011
Ruling to eliminate deficiencies 19 Jan 2012 In force
19 Dec 2011
PDF
Ä 23867 / 3
25 Dec 2008
Deletion of activities from the registry card In force
25 Dec 2008
PDF
Ä 23867 / 2
19 Nov 2004
Amendment entry In force PDF
Ä 67868 / 3
12 Dec 2002
Note on closing the registry card in the former department In force PDF
Ä 23867
27 Nov 2002
Registry card opened in the department of the new seat In force PDF
Ä 67868 / 2
15 Nov 2002
Note In force PDF
Ä 67868
4 Oct 2002
First entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data