osaühing RESENDE

Active Registry code 10912088 OÜ Pühi küla Registered 23 Dec 2002
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osaühing RESENDE is a OÜ based in Pühi küla, registry code 10912088, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €6 721 with 1 employees.

Turnover
6 721 €
↑ 36.7% vs Q2 2026
State taxes
2 521 €
↑ 19.4% vs Q2 2026
Labour taxes
1 157 €
↑ 2.3% 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 6 721 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 1 157 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 22 838 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 10.2 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 6 721 € · +36.7% vs Q2 2026 · industry median 9 740 € · above 40% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 6 942 € Industry median: 8 379 €Q4·23Q1 2024 Company: 8 915 € Industry median: 8 662 €Q2 2024 Company: 6 126 € Industry median: 9 055 €Q2·24Q3 2024 Company: 5 008 € Industry median: 9 026 €Q4 2024 Company: 7 067 € Industry median: 8 663 €Q4·24Q1 2025 Company: 6 656 € Industry median: 8 739 €Q2 2025 Company: 4 578 € Industry median: 8 935 €Q2·25Q3 2025 Company: 5 582 € Industry median: 9 025 €Q4 2025 Company: 8 760 € Industry median: 8 820 €Q4·25Q1 2026 Company: 6 126 € Industry median: 9 182 €Q2 2026 Company: 4 918 € Industry median: 9 921 €Q2·26Q3 2026 Company: 6 721 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 7 067 € Industry median: 8 663 €Q1 2025 Company: 6 656 € Industry median: 8 739 €Q1·25Q2 2025 Company: 4 578 € Industry median: 8 935 €Q3 2025 Company: 5 582 € Industry median: 9 025 €Q3·25Q4 2025 Company: 8 760 € Industry median: 8 820 €Q1 2026 Company: 6 126 € Industry median: 9 182 €Q1·26Q2 2026 Company: 4 918 € Industry median: 9 921 €Q3 2026 Company: 6 721 € 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: 1 157 € · +2.3% vs Q2 2026 · industry median 1 122 € · above 52% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 322 € Industry median: 957 €Q4·23Q1 2024 Company: 1 733 € Industry median: 991 €Q2 2024 Company: 1 388 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 600 € Industry median: 1 020 €Q4 2024 Company: 1 706 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 172 € Industry median: 1 085 €Q2 2025 Company: 1 516 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 516 € Industry median: 1 126 €Q4 2025 Company: 2 144 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 338 € Industry median: 1 088 €Q2 2026 Company: 1 131 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 157 € Industry median: 1 122 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 706 € Industry median: 1 032 €Q1 2025 Company: 2 172 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 516 € Industry median: 1 115 €Q3 2025 Company: 1 516 € Industry median: 1 126 €Q3·25Q4 2025 Company: 2 144 € Industry median: 1 123 €Q1 2026 Company: 1 338 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 131 € Industry median: 1 096 €Q3 2026 Company: 1 157 € 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: 2 521 € · +19.4% vs Q2 2026
01 0002 0003 0004 0005 000Q4 2023 Company: 2 473 €Q4·23Q1 2024 Company: 4 304 €Q2 2024 Company: 2 550 €Q2·24Q3 2024 Company: 2 498 €Q4 2024 Company: 3 059 €Q4·24Q1 2025 Company: 4 333 €Q2 2025 Company: 2 335 €Q2·25Q3 2025 Company: 2 594 €Q4 2025 Company: 3 977 €Q4·25Q1 2026 Company: 3 732 €Q2 2026 Company: 2 112 €Q2·26Q3 2026 Company: 2 521 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 3 059 €Q1 2025 Company: 4 333 €Q1·25Q2 2025 Company: 2 335 €Q3 2025 Company: 2 594 €Q3·25Q4 2025 Company: 3 977 €Q1 2026 Company: 3 732 €Q1·26Q2 2026 Company: 2 112 €Q3 2026 Company: 2 521 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 6 721 2 521 1 157 1
Q2 2026 4 918 2 112 1 131 1
Q1 2026 6 126 3 732 1 338 1
Q4 2025 8 760 3 977 2 144 1
Q3 2025 5 582 2 594 1 516 1
Q2 2025 4 578 2 335 1 516 1
Q1 2025 6 656 4 333 2 172 1
Q4 2024 7 067 3 059 1 706 1
Q3 2024 5 008 2 498 1 600 1
Q2 2024 6 126 2 550 1 388 1
Q1 2024 8 915 4 304 1 733 1
Q4 2023 6 942 2 473 1 322 1
Q3 2023 5 075 2 159 1 322 1
Q2 2023 6 992 2 498 1 322 1
Q1 2023 5 415 3 476 1 642 1
Q4 2022 5 495 2 015 1 206 1
Q3 2022 6 534 2 351 1 206 1
Q2 2022 5 978 2 112 1 206 1
Q1 2022 4 671 3 265 1 442 1
Labour taxes per employee per month
386 €
Turnover per employee in the quarter
6 721 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 22 838 € · −8.7% vs 2024 · industry median 12 784 € · above 64% of the industry
010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 18 149 € Industry median: 10 920 €20192020 Company: 19 622 € Industry median: 10 651 €20202021 Company: 17 421 € Industry median: 10 862 €20212022 Company: 20 641 € Industry median: 11 500 €20222023 Company: 26 819 € Industry median: 12 140 €20232024 Company: 25 020 € Industry median: 12 266 €20242025 Company: 22 838 € Industry median: 12 784 €2025010 00020 00030 0002018 Company: — Industry median: —2019 Company: 18 149 € Industry median: 10 920 €20192020 Company: 19 622 € Industry median: 10 651 €2021 Company: 17 421 € Industry median: 10 862 €20212022 Company: 20 641 € Industry median: 11 500 €2023 Company: 26 819 € Industry median: 12 140 €20232024 Company: 25 020 € Industry median: 12 266 €2025 Company: 22 838 € 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: 2 331 € · −63.6% vs 2024 · industry median 1 062 € · above 59% of the industry
-2 00002 0004 0006 0008 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 706 € Industry median: 1 072 €20192020 Company: 6 894 € Industry median: 1 156 €20202021 Company: -201 € Industry median: 1 164 €20212022 Company: 2 975 € Industry median: 1 042 €20222023 Company: 8 708 € Industry median: 1 210 €20232024 Company: 6 403 € Industry median: 987 €20242025 Company: 2 331 € Industry median: 1 062 €2025-2 00002 0004 0006 0008 00010 0002018 Company: — Industry median: —2019 Company: 3 706 € Industry median: 1 072 €20192020 Company: 6 894 € Industry median: 1 156 €2021 Company: -201 € Industry median: 1 164 €20212022 Company: 2 975 € Industry median: 1 042 €2023 Company: 8 708 € Industry median: 1 210 €20232024 Company: 6 403 € Industry median: 987 €2025 Company: 2 331 € 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: 10.2 % · −15.4 pp vs the year before · industry median 14.8 % · above 44% of the industry
-100102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20.4 % Industry median: 15.7 %20192020 Company: 35.1 % Industry median: 17.8 %20202021 Company: -1.2 % Industry median: 17.9 %20212022 Company: 14.4 % Industry median: 16.2 %20222023 Company: 32.5 % Industry median: 16.9 %20232024 Company: 25.6 % Industry median: 15.0 %20242025 Company: 10.2 % Industry median: 14.8 %2025-100102030402018 Company: — Industry median: —2019 Company: 20.4 % Industry median: 15.7 %20192020 Company: 35.1 % Industry median: 17.8 %2021 Company: -1.2 % Industry median: 17.9 %20212022 Company: 14.4 % Industry median: 16.2 %2023 Company: 32.5 % Industry median: 16.9 %20232024 Company: 25.6 % Industry median: 15.0 %2025 Company: 10.2 % 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: 18 389 € · −10.1% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 20 219 €20192020 Company: 23 950 €20202021 Company: 18 010 €20212022 Company: 15 367 €20222023 Company: 19 411 €20232024 Company: 20 455 €20242025 Company: 18 389 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 20 219 €20192020 Company: 23 950 €2021 Company: 18 010 €20212022 Company: 15 367 €2023 Company: 19 411 €20232024 Company: 20 455 €2025 Company: 18 389 €2025
Equity, € 2025: 16 122 € · −9.4% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 19 460 €20192020 Company: 21 238 €20202021 Company: 15 801 €20212022 Company: 13 418 €20222023 Company: 16 760 €20232024 Company: 17 791 €20242025 Company: 16 122 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 19 460 €20192020 Company: 21 238 €2021 Company: 15 801 €20212022 Company: 13 418 €2023 Company: 16 760 €20232024 Company: 17 791 €2025 Company: 16 122 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 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: 1 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 22 838 2 331 16 497 18 389 16 122 1
2024 25 020 6 403 15 083 20 455 17 791 1
2023 26 819 8 708 12 845 19 411 16 760 1
2022 20 641 2 975 11 721 15 367 13 418 1
2021 17 421 -201 13 594 18 010 15 801 1
2020 19 622 6 894 11 115 23 950 21 238 1
2019 18 149 3 706 10 035 20 219 19 460 1
2018 — — — — — 1
2017 — — — — — 1
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

Net profit margin
10.2 %
Net profit / revenue
Return on equity (ROE)
14.5 %
Net profit / equity
Return on assets (ROA)
12.7 %
Net profit / assets
Equity ratio
87.7 %
Equity / assets
Debt ratio
12.3 %
Liabilities / assets
Current ratio
8.11
Current assets / current liabilities
Revenue per employee
22 838 €
Revenue / average full-time employees
Labour cost per employee per month
1 375 €
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 28 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 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 30 Jun 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

  • Viia Parts
    Direct ownership · since 30 Jun 2024

Founders and other persons

  • Viia Parts
    Founder · 40 000 € · 23 Dec 2002
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 20024005 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20024005 / 4
8 Feb 2018
Amendment entry In force
8 Feb 2018
PDF
Ä 20024005 / 3
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 24005 / 2
3 Dec 2008
Deletion of activities from the registry card In force
10 Dec 2008
PDF
Ä 24005
20 Dec 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