Osaühing Janko Invest is a OÜ based in Viljandi linn, registry code 10899757, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €24 770 and 1 employees.
Turnover
—
State taxes
1 670 €
↑ 7.3%vs Q2 2026
Labour taxes
1 817 €
↑ 7.3%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 employee1 817 €
above 72% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202524 770 €
above 66% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-21.6 %
above 10% 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: 1 817 € · +7.3% vs Q2 2026 · industry median 1 122 € · above 72% 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: 1 670 € · +7.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 670
1 817
1
Q2 2026
—
1 557
1 694
1
Q1 2026
—
1 421
1 547
1
Q4 2025
—
1 441
1 569
1
Q3 2025
—
1 596
1 736
1
Q2 2025
—
1 467
1 597
1
Q1 2025
—
1 324
1 444
1
Q4 2024
—
1 581
1 724
1
Q3 2024
—
1 406
1 534
1
Q2 2024
—
1 491
1 627
1
Q1 2024
—
1 495
1 631
1
Q4 2023
—
1 707
1 861
1
Q3 2023
—
1 684
1 836
1
Q2 2023
—
1 551
1 691
1
Q1 2023
—
1 649
1 798
1
Q4 2022
—
1 700
1 853
1
Q3 2022
—
1 672
1 823
1
Q2 2022
—
1 309
1 428
1
Q1 2022
—
1 569
1 712
1
Labour taxes per employee per month
606 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 24 770 € · +5.2% vs 2024 · industry median 12 784 € · above 66% 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: -5 341 € · −212.2% vs 2024 · industry median 1 062 € · above 6% 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: -21.6 % · −41.8 pp vs the year before · industry median 14.8 % · above 10% 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, € thousand 2025: 195 143 € · −2.6% vs 2024Equity, € thousand 2025: 193 361 € · −2.7% 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
24 770
-5 341
15 928
195 143
193 361
1
2024
23 548
4 760
16 120
200 340
198 702
1
2023
20 646
23 861
18 047
195 851
193 942
1
2022
18 984
29 003
17 137
172 011
170 081
1
2021
21 242
33 448
16 528
143 184
141 078
1
2020
39 096
23 844
16 871
109 591
107 630
1
2019
39 352
25 899
18 704
85 770
83 786
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
—
—
—
—
—
1
2005
—
—
—
—
—
1
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
-21.6 %
Net profit / revenue
Return on equity (ROE)
-2.8 %
Net profit / equity
Return on assets (ROA)
-2.7 %
Net profit / assets
Equity ratio
99.1 %
Equity / assets
Debt ratio
0.9 %
Liabilities / assets
Current ratio
61.98
Current assets / current liabilities
Revenue per employee
24 770 €
Revenue / average full-time employees
Labour cost per employee per month
1 327 €
Labour costs / employees / 12 months (incl. employer taxes)
