Osaühing Aristotel Finance

Active Registry code 10924490 OÜ Tallinn Registered 13 Feb 2003

Osaühing Aristotel Finance is a OÜ based in Tallinn, registry code 10924490, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €39 488 with 8 employees.

Turnover

39 488 €

↑ 7.5% vs Q2 2026

State taxes

15 276 €

↑ 16.9% vs Q2 2026

Labour taxes

7 297 €

↑ 25.3% vs Q2 2026

Employees

−1 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 39 488 €

above 85% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 912 €

above 40% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 151 491 €

above 94% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 4.3 %

above 33% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 39 488 € · +7.5% vs Q2 2026 · industry median 9 740 € · above 85% 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.

Labour taxes per employee, € Q3 2026: 912 € · +41.0% vs Q2 2026 · industry median 1 122 € · above 40% 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.

Employees Q3 2026: 8 · −11.1% vs Q2 2026

State taxes, € Q3 2026: 15 276 € · +16.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	39 488	15 276	7 297	8
Q2 2026	36 727	13 066	5 822	9
Q1 2026	36 210	14 273	6 833	9
Q4 2025	39 012	15 640	7 366	9
Q3 2025	43 164	16 212	7 280	9
Q2 2025	40 435	14 751	7 320	9
Q1 2025	33 431	13 870	7 852	9
Q4 2024	34 205	13 336	7 188	9
Q3 2024	36 860	13 924	7 679	8
Q2 2024	33 859	11 325	5 584	8
Q1 2024	34 735	11 531	6 481	8
Q4 2023	36 285	12 694	6 786	9
Q3 2023	37 724	9 360	6 121	9
Q2 2023	39 550	12 475	5 725	8
Q1 2023	34 919	11 535	5 767	9
Q4 2022	36 438	13 083	7 118	8
Q3 2022	47 043	13 966	6 023	11
Q2 2022	31 080	8 717	4 602	9
Q1 2022	36 964	9 453	4 948	9

Labour taxes per employee per month

304 €

Turnover per employee in the quarter

4 936 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 151 491 € · +15.5% vs 2024 · industry median 12 784 € · above 94% 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: 6 457 € · +167.8% vs 2024 · industry median 1 062 € · above 74% 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: 4.3 % · +11.5 pp vs the year before · industry median 14.8 % · above 33% 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: 201 166 € · +11.6% vs 2024

Equity, € thousand 2025: 102 108 € · +6.8% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% 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	151 491	6 457	77 073	201 166	102 108	3
2024	131 181	-9 522	92 329	180 255	95 651	3
2023	141 006	9 790	73 481	179 550	99 173	3
2022	146 617	7 807	68 938	134 084	72 390	3
2021	137 108	33 006	67 059	114 544	64 583	3
2020	106 206	13 104	51 386	90 434	31 577	10
2019	108 639	3 265	61 427	63 350	18 473	10
2018	—	—	—	—	—	13
2017	—	—	—	—	—	12
2016	—	—	—	—	—	13
2015	—	—	—	—	—	8
2014	—	—	—	—	—	6
2013	—	—	—	—	—	6
2012	—	—	—	—	—	4
2011	—	—	—	—	—	7
2010	—	—	—	—	—	5
2009	—	—	—	—	—	0
2007	—	—	—	—	—	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

4.3 %

Net profit / revenue

Return on equity (ROE)

6.3 %

Net profit / equity

Return on assets (ROA)

3.2 %

Net profit / assets

Equity ratio

50.8 %

Equity / assets

Debt ratio

49.2 %

Liabilities / assets

Current ratio

1.94

Current assets / current liabilities

Revenue per employee

50 497 €

Revenue / average full-time employees

Labour cost per employee per month

2 141 €

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	14 Sep 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	1 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	5 Aug 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	24 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	1 Feb 2023	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	7 Oct 2022	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	12 Apr 2021	Company’s own	e-Äriregister

Board

Jelena Demjanova
Board member · since 13 Feb 2003

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Jelena Demjanova
Natural person · 2 426 €

96.27%
Elizaveta Gavrilova
Natural person · 94 €

3.73%

Owner in

DARISolution OÜ
100%

Beneficial owners

Elizaveta Gavrilova
Direct ownership · since 13 Dec 2018
Jelena Demjanova
Direct ownership · since 31 Oct 2018

Founders and other persons

Elizaveta Gavrilova
Founder · 1 000 € · 13 Feb 2003
Jelena Demjanova
Founder · 38 000 € · 13 Feb 2003
Mihhail Bronštein
Founder · 1 000 € · 13 Feb 2003

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10070556 / M3 15 Aug 2026	Warning of a fine: annual report not filed	15 Sep 2026	Deficiencies eliminated 15 Sep 2026	PDF
Ä 10070556 / M2 6 Jul 2024	Warning of a fine: annual report not filed	5 Aug 2024	Deficiencies eliminated 6 Aug 2024	PDF
Ä 10070556 / 8 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10070556 / 7 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10070556 / 6 8 Nov 2017	Amendment entry		In force 8 Nov 2017	PDF
Ä 10070556 / M1 2 Mar 2016	Warning of deletion from the register: annual report not filed	3 Sep 2016	Deficiencies eliminated 18 Mar 2016	PDF
Ä 10070556 / 5 13 Jan 2016	Amendment entry		In force 13 Jan 2016	PDF
Ä 10070556 / 4 20 Jan 2012	Amendment entry		In force 20 Jan 2012	PDF
Ä 70556 / 3 22 Dec 2008	Amendment entry		In force 22 Dec 2008	PDF
Ä 70556 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 22 Dec 2008	PDF
Ä 70556 13 Feb 2003	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

Osaühing Aristotel Finance

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 11