Osaühing TopSmart

Active Registry code 10903654 OÜ Tallinn Registered 29 Oct 2002
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Osaühing TopSmart is a OÜ based in Tallinn, registry code 10903654, status: active. Main activity: Business and other management consultancy activities. Its annual report for 2023 shows revenue of €0 and 0 employees.

Turnover
—
State taxes
2 821 €
↓ 50.0% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Revenue · 2023 0 €
    industry median 11 079 € · companies in the industry: 9 382

Taxes and turnover

Q1 2022 – Q3 2026
Turnover, € Q1 2022: 0 € · industry median 14 837 € · above 2% of the industry
05 00010 00015 000Q1 2022 Company: 0 € Industry median: 14 837 €Q1·22Q2 2022 Company: — Industry median: 14 312 €Q2·22Q2 2025 Company: — Industry median: 13 688 €Q2·25Q3 2025 Company: — Industry median: 13 984 €Q3·25Q2 2026 Company: — Industry median: 14 128 €Q2·26Q3 2026 Company: — Industry median: 13 705 €Q3·2605 00010 00015 000Q1 2022 Company: 0 € Industry median: 14 837 €Q2 2022 Company: — Industry median: 14 312 €Q2·22Q2 2025 Company: — Industry median: 13 688 €Q3 2025 Company: — Industry median: 13 984 €Q3·25Q2 2026 Company: — Industry median: 14 128 €Q3 2026 Company: — Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 2 821 € · −50.0% vs Q2 2026
02 0004 0006 0008 000Q1 2022 Company: —Q1·22Q2 2022 Company: 175 €Q2·22Q2 2025 Company: 6 460 €Q2·25Q3 2025 Company: 173 €Q3·25Q2 2026 Company: 5 641 €Q2·26Q3 2026 Company: 2 821 €Q3·2602 0004 0006 0008 000Q1 2022 Company: —Q2 2022 Company: 175 €Q2·22Q2 2025 Company: 6 460 €Q3 2025 Company: 173 €Q3·25Q2 2026 Company: 5 641 €Q3 2026 Company: 2 821 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 2 821 — —
Q2 2026 — 5 641 — —
Q3 2025 — 173 — —
Q2 2025 — 6 460 1 943 —
Q2 2022 — 175 — —
Q1 2022 — — — —

Financials by year

2016 – 2025
Revenue, € thousand 2023: 0 € · −100.0% vs 2022 · industry median 11 079 € · above 5% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 185 412 € Industry median: 8 998 €20192020 Company: 107 521 € Industry median: 8 779 €20202021 Company: 64 818 € Industry median: 9 884 €20212022 Company: 20 545 € Industry median: 10 945 €20222023 Company: 0 € Industry median: 11 079 €20232024 Company: — Industry median: 10 766 €20242025 Company: — Industry median: 10 800 €20250501001502002018 Company: — Industry median: —2019 Company: 185 412 € Industry median: 8 998 €20192020 Company: 107 521 € Industry median: 8 779 €2021 Company: 64 818 € Industry median: 9 884 €20212022 Company: 20 545 € Industry median: 10 945 €2023 Company: 0 € Industry median: 11 079 €20232024 Company: — Industry median: 10 766 €2025 Company: — Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 223 753 € · +39.8% vs 2024 · industry median 284 € · above 98% of the industry
-200-10001002003002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 165 796 € Industry median: 966 €20192020 Company: 111 040 € Industry median: 760 €20202021 Company: -19 140 € Industry median: 1 171 €20212022 Company: -6 598 € Industry median: 470 €20222023 Company: -121 241 € Industry median: 681 €20232024 Company: 160 036 € Industry median: 538 €20242025 Company: 223 753 € Industry median: 284 €2025-200-10001002003002018 Company: — Industry median: —2019 Company: 165 796 € Industry median: 966 €20192020 Company: 111 040 € Industry median: 760 €2021 Company: -19 140 € Industry median: 1 171 €20212022 Company: -6 598 € Industry median: 470 €2023 Company: -121 241 € Industry median: 681 €20232024 Company: 160 036 € Industry median: 538 €2025 Company: 223 753 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2022: -32.1 % · −2.6 pp vs the year before · industry median 27.6 % · above 13% of the industry
-500501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 89.4 % Industry median: 31.9 %20192020 Company: 103.3 % Industry median: 32.1 %20202021 Company: -29.5 % Industry median: 35.7 %20212022 Company: -32.1 % Industry median: 27.6 %20222023 Company: — Industry median: 28.4 %20232024 Company: — Industry median: 25.0 %20242025 Company: — Industry median: 22.0 %2025-500501001502018 Company: — Industry median: —2019 Company: 89.4 % Industry median: 31.9 %20192020 Company: 103.3 % Industry median: 32.1 %2021 Company: -29.5 % Industry median: 35.7 %20212022 Company: -32.1 % Industry median: 27.6 %2023 Company: — Industry median: 28.4 %20232024 Company: — Industry median: 25.0 %2025 Company: — Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 695 530 € · +40.4% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 486 989 €20192020 Company: 599 821 €20202021 Company: 588 413 €20212022 Company: 528 361 €20222023 Company: 366 584 €20232024 Company: 495 225 €20242025 Company: 695 530 €202502004006008002018 Company: —2019 Company: 486 989 €20192020 Company: 599 821 €2021 Company: 588 413 €20212022 Company: 528 361 €2023 Company: 366 584 €20232024 Company: 495 225 €2025 Company: 695 530 €2025
Equity, € thousand 2025: 651 288 € · +52.3% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 484 057 €20192020 Company: 596 380 €20202021 Company: 425 934 €20212022 Company: 419 336 €20222023 Company: 267 558 €20232024 Company: 427 535 €20242025 Company: 651 288 €202502004006008002018 Company: —2019 Company: 484 057 €20192020 Company: 596 380 €2021 Company: 425 934 €20212022 Company: 419 336 €2023 Company: 267 558 €20232024 Company: 427 535 €2025 Company: 651 288 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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 — 223 753 0 695 530 651 288 0
2024 — 160 036 0 495 225 427 535 0
2023 0 -121 241 0 366 584 267 558 0
2022 20 545 -6 598 0 528 361 419 336 0
2021 64 818 -19 140 0 588 413 425 934 0
2020 107 521 111 040 0 599 821 596 380 0
2019 185 412 165 796 0 486 989 484 057 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 0
2005 — — — — — 0
2004 — — — — — 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

Return on equity (ROE)
34.4 %
Net profit / equity
Return on assets (ROA)
32.2 %
Net profit / assets
Equity ratio
93.6 %
Equity / assets
Debt ratio
6.4 %
Liabilities / assets
Current ratio
60.44
Current assets / current liabilities

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 19 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jul 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 27 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 23 Sep 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 11 Jan 2021 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

Activities (EMTAK)

  • 70221Business and other management consultancy activities Main

Rulings 31

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10068331 / 27
22 Sep 2026
 Amendment entry In force
22 Sep 2026
 PDF
Ä 10068331 / 26
1 Sep 2026
 Amendment entry In force
1 Sep 2026
 PDF
Ä 10068331 / 25
18 Mar 2024
 Amendment entry In force
18 Mar 2024
 PDF
Ä 10068331 / 24
6 Mar 2024
 Entry made by the register on its own initiative In force
6 Mar 2024
 PDF
Ä 10068331 / M4
19 Feb 2024
 Procedural ruling 4 Mar 2024 Deficiencies eliminated
18 Mar 2024
 PDF
Ä 10068331 / 23
1 Feb 2024
 Amendment entry In force
1 Feb 2024
 PDF
Ä 10068331 / 22
19 Jan 2024
 Amendment entry In force
19 Jan 2024
 PDF
Ä 10068331 / 21
19 Jan 2024
 Amendment entry In force
19 Jan 2024
 PDF
Ä 10068331 / 20
3 Sep 2021
 Amendment entry In force
3 Sep 2021
 PDF
Ä 10068331 / 19
13 May 2021
 Amendment entry In force
13 May 2021
 PDF
Ä 10068331 / 18
20 Apr 2021
 Amendment entry In force
20 Apr 2021
 PDF
Ä 10068331 / 17
7 Jan 2021
 Amendment entry In force
7 Jan 2021
 PDF
Ä 10068331 / 16
8 Jan 2019
 Amendment entry In force
8 Jan 2019
 PDF
Ä 10068331 / M3
7 Jan 2019
 Ruling to eliminate deficiencies 6 Feb 2019 Deficiencies eliminated
8 Jan 2019
 PDF
Ä 10068331 / 15
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 10068331 / 14
8 Nov 2017
 Amendment entry In force
8 Nov 2017
 PDF
Ä 10068331 / 13
28 Sep 2017
 Amendment entry In force
28 Sep 2017
 PDF
Ä 10068331 / 12
14 Sep 2016
 Amendment entry In force
14 Sep 2016
 PDF
Ä 10068331 / 11
7 Apr 2014
 Amendment entry In force
7 Apr 2014
 PDF
Ä 10068331 / 9
7 Jan 2011
 Amendment entry In force
7 Jan 2011
 PDF
Ä 10068331 / 10
7 Jan 2011
 Amendment entry In force
7 Jan 2011
 PDF
Ä 10068331 / M2
21 Dec 2010
 Ruling to be served 31 Dec 2010 In force
21 Dec 2010
 PDF
Ä 10068331 / M1
11 Nov 2010
 Ruling to eliminate deficiencies 20 Dec 2010 In force
11 Nov 2010
 PDF
Ä 68331 / 8
14 Dec 2009
 Amendment entry In force
14 Dec 2009
 PDF
Ä 68331 / 7
3 Dec 2008
 Deletion of activities from the registry card In force
30 Dec 2008
 PDF
Ä 68331 / 6
12 Oct 2006
 Amendment entry In force
12 Oct 2006
 PDF
Ä 68331 / 5
22 Sep 2005
 Amendment entry In force PDF
Ä 68331 / 4
3 Nov 2004
 Amendment entry In force PDF
Ä 68331 / 3
15 Sep 2004
 Entry decision on the register’s own initiative In force PDF
Ä 68331 / 2
21 Jan 2003
 Unpublished amendment entry In force PDF
Ä 68331
29 Oct 2002
 First entry In force PDF

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