AP Accountant OÜ
Active Registry code 10940282
OÜ Tallinn Registered 8 Apr 2003
AP Accountant OÜ is a OÜ based in Tallinn, registry code 10940282, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €14 629 and 1 employees.
Turnover
—
State taxes
1 076 €
↑ 6.4% vs Q2 2026
Labour taxes
1 201 €
↑ 6.2% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 1 201 €above 55% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 14 629 €above 53% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 -22.2 %above 9% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | — | 1 076 | 1 201 | 1 |
| Q2 2026 | — | 1 011 | 1 131 | 1 |
| Q1 2026 | — | 989 | 1 106 | 1 |
| Q4 2025 | — | 1 009 | 1 126 | 1 |
| Q3 2025 | — | 1 009 | 1 126 | 1 |
| Q2 2025 | — | 1 009 | 1 126 | 1 |
| Q1 2025 | — | 1 066 | 1 177 | 1 |
| Q4 2024 | — | 966 | 1 038 | 1 |
| Q3 2024 | — | 894 | 1 002 | 1 |
| Q2 2024 | — | 835 | 907 | 1 |
| Q1 2024 | — | 794 | 894 | 1 |
| Q4 2023 | — | 745 | 840 | 1 |
| Q3 2023 | — | 745 | 840 | 1 |
| Q2 2023 | — | 745 | 840 | 1 |
| Q1 2023 | — | 706 | 795 | 1 |
| Q4 2022 | — | 729 | 812 | 1 |
| Q3 2022 | — | 726 | 812 | 1 |
| Q2 2022 | — | 726 | 812 | 1 |
| Q1 2022 | — | 653 | 733 | 1 |
Labour taxes per employee per month
400 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 14 629 | -3 248 | 14 226 | 4 480 | 2 902 | 1 |
| 2024 | 14 384 | -1 059 | 11 450 | 7 729 | 6 150 | 1 |
| 2023 | 13 150 | -4 638 | 11 641 | 8 700 | 7 209 | 1 |
| 2022 | 12 347 | -4 992 | 10 500 | 14 258 | 11 847 | 1 |
| 2021 | 23 220 | 3 438 | 9 377 | 18 965 | 16 839 | 1 |
| 2020 | 23 904 | 5 234 | 9 377 | 16 186 | 14 601 | 1 |
| 2019 | 24 145 | 5 534 | 8 727 | 12 857 | 11 600 | 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 | — | — | — | — | — | 2 |
| 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
-22.2 %
Net profit / revenue
Return on equity (ROE)
-111.9 %
Net profit / equity
Return on assets (ROA)
-72.5 %
Net profit / assets
Equity ratio
64.8 %
Equity / assets
Debt ratio
35.2 %
Liabilities / assets
Current ratio
2.65
Current assets / current liabilities
Revenue per employee
14 629 €
Revenue / average full-time employees
Labour cost per employee per month
1 186 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 6 Jan 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 3 Jan 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 29 Jan 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 6 Jan 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 20 Jan 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 26 Jan 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 21 Jan 2020 | Company’s own | e-Äriregister |
Board
- Anneli PugastBoard member · since 8 Apr 2003
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Anneli PugastNatural person · 2 557 €
Beneficial owners
- Anneli PugastDirect ownership · since 31 Aug 2018
Founders and other persons
- Anneli PugastFounder · 40 000 € · 8 Apr 2003
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10071713 / 14 27 May 2025 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 27 May 2025 |
||
| Ä 10071713 / 13 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10071713 / 12 21 Mar 2023 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 21 Mar 2023 |
||
| Ä 10071713 / 11 19 Apr 2021 |
Amendment under Commercial Code § 525 (2) | In force 19 Apr 2021 |
||
| Ä 10071713 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10071713 / 9 8 Nov 2017 |
Amendment entry | In force 8 Nov 2017 |
||
| Ä 10071713 / 8 6 Oct 2016 |
Amendment entry | In force 6 Oct 2016 |
||
| Ä 10071713 / 7 15 Nov 2012 |
Amendment under Commercial Code § 525 (2) | In force 15 Nov 2012 |
||
| Ä 10071713 / 6 18 Jul 2011 |
Amendment entry | In force 18 Jul 2011 |
||
| Ä 10071713 / 5 14 Dec 2010 |
Amendment entry | In force 14 Dec 2010 |
||
| Ä 10071713 / M2 1 Dec 2010 |
Ruling to eliminate deficiencies | 20 Jan 2011 | In force 1 Dec 2010 |
|
| Ä 10071713 / M1 26 Nov 2010 |
Ruling to eliminate deficiencies | 20 Jan 2011 | In force 26 Nov 2010 |
|
| Ä 71713 / 4 18 Aug 2009 |
Amendment entry | In force 18 Aug 2009 |
||
| Ä 71713 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 5 Dec 2008 |
||
| Ä 71713 / 2 23 Mar 2005 |
Amendment entry | In force | ||
| Ä 71713 4 Apr 2003 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data