FIRST PROJECT OSAÜHING

Active Registry code 10944268 OÜ Tartu linn Registered 2 Jul 2003
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FIRST PROJECT OSAÜHING is a OÜ based in Tartu linn, registry code 10944268, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €3 060 with employees.

Turnover
3 060 €
↓ 13.8% vs Q2 2026
State taxes
716 €
↓ 14.1% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 3 060 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 400 €
    industry median 12 784 € · companies in the industry: 8 416

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 3 060 € · −13.8% vs Q2 2026 · industry median 9 740 € · above 24% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 3 470 € Industry median: 8 379 €Q4·23Q1 2024 Company: 2 470 € Industry median: 8 662 €Q2 2024 Company: 2 510 € Industry median: 9 055 €Q2·24Q3 2024 Company: 550 € Industry median: 9 026 €Q4 2024 Company: 70 € Industry median: 8 663 €Q4·24Q1 2025 Company: 80 € Industry median: 8 739 €Q2 2025 Company: 160 € Industry median: 8 935 €Q2·25Q3 2025 Company: 75 € Industry median: 9 025 €Q4 2025 Company: 75 € Industry median: 8 820 €Q4·25Q1 2026 Company: 2 090 € Industry median: 9 182 €Q2 2026 Company: 3 550 € Industry median: 9 921 €Q2·26Q3 2026 Company: 3 060 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 70 € Industry median: 8 663 €Q1 2025 Company: 80 € Industry median: 8 739 €Q1·25Q2 2025 Company: 160 € Industry median: 8 935 €Q3 2025 Company: 75 € Industry median: 9 025 €Q3·25Q4 2025 Company: 75 € Industry median: 8 820 €Q1 2026 Company: 2 090 € Industry median: 9 182 €Q1·26Q2 2026 Company: 3 550 € Industry median: 9 921 €Q3 2026 Company: 3 060 € 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.

State taxes, € Q3 2026: 716 € · −14.1% vs Q2 2026
02004006008001 000Q4 2023 Company: 447 €Q4·23Q1 2024 Company: 413 €Q2 2024 Company: 536 €Q2·24Q3 2024 Company: 105 €Q4 2024 Company: 3 €Q4·24Q1 2025 Company: 2 €Q2 2025 Company: 7 €Q2·25Q3 2025 Company: 2 €Q4 2025 Company: 2 €Q4·25Q1 2026 Company: 447 €Q2 2026 Company: 834 €Q2·26Q3 2026 Company: 716 €Q3·2602004006008001 000Q4 2024 Company: 3 €Q1 2025 Company: 2 €Q1·25Q2 2025 Company: 7 €Q3 2025 Company: 2 €Q3·25Q4 2025 Company: 2 €Q1 2026 Company: 447 €Q1·26Q2 2026 Company: 834 €Q3 2026 Company: 716 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 3 060 716 — —
Q2 2026 3 550 834 — —
Q1 2026 2 090 447 — —
Q4 2025 75 2 — —
Q3 2025 75 2 — —
Q2 2025 160 7 — —
Q1 2025 80 2 — —
Q4 2024 70 3 — —
Q3 2024 550 105 — —
Q2 2024 2 510 536 — —
Q1 2024 2 470 413 — —
Q4 2023 3 470 447 — —
Q3 2023 4 645 612 — —
Q2 2023 4 125 488 — —
Q1 2023 3 765 418 — —
Q4 2022 5 130 579 — —
Q3 2022 2 795 289 — —
Q2 2022 2 850 316 — —
Q1 2022 5 626 752 — —

Financials by year

2016 – 2025
Revenue, € 2025: 400 € · −89.5% vs 2024 · industry median 12 784 € · above 15% of the industry
05 00010 00015 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 166 € Industry median: 10 918 €20192020 Company: 12 487 € Industry median: 10 648 €20202021 Company: 15 563 € Industry median: 10 858 €20212022 Company: 15 599 € Industry median: 11 500 €20222023 Company: 16 840 € Industry median: 12 140 €20232024 Company: 3 810 € Industry median: 12 264 €20242025 Company: 400 € Industry median: 12 784 €202505 00010 00015 00020 0002018 Company: — Industry median: —2019 Company: 4 166 € Industry median: 10 918 €20192020 Company: 12 487 € Industry median: 10 648 €2021 Company: 15 563 € Industry median: 10 858 €20212022 Company: 15 599 € Industry median: 11 500 €2023 Company: 16 840 € Industry median: 12 140 €20232024 Company: 3 810 € Industry median: 12 264 €2025 Company: 400 € 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: 17 824 € · +2 572.3% vs 2024 · industry median 1 062 € · above 87% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 490 € Industry median: 1 071 €20192020 Company: 22 510 € Industry median: 1 156 €20202021 Company: 8 737 € Industry median: 1 163 €20212022 Company: 8 836 € Industry median: 1 042 €20222023 Company: 12 577 € Industry median: 1 210 €20232024 Company: 667 € Industry median: 986 €20242025 Company: 17 824 € Industry median: 1 062 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 1 490 € Industry median: 1 071 €20192020 Company: 22 510 € Industry median: 1 156 €2021 Company: 8 737 € Industry median: 1 163 €20212022 Company: 8 836 € Industry median: 1 042 €2023 Company: 12 577 € Industry median: 1 210 €20232024 Company: 667 € Industry median: 986 €2025 Company: 17 824 € 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, % 2024: 17.5 % · −57.2 pp vs the year before · industry median 15.0 % · above 53% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 35.8 % Industry median: 15.7 %20192020 Company: 180.3 % Industry median: 17.8 %20202021 Company: 56.1 % Industry median: 17.9 %20212022 Company: 56.6 % Industry median: 16.2 %20222023 Company: 74.7 % Industry median: 16.9 %20232024 Company: 17.5 % Industry median: 15.0 %20242025 Company: — Industry median: 14.8 %20250501001502002018 Company: — Industry median: —2019 Company: 35.8 % Industry median: 15.7 %20192020 Company: 180.3 % Industry median: 17.8 %2021 Company: 56.1 % Industry median: 17.9 %20212022 Company: 56.6 % Industry median: 16.2 %2023 Company: 74.7 % Industry median: 16.9 %20232024 Company: 17.5 % Industry median: 15.0 %2025 Company: — 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, € thousand 2025: 168 837 € · +14.3% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 58 940 €20192020 Company: 92 797 €20202021 Company: 116 921 €20212022 Company: 131 663 €20222023 Company: 174 330 €20232024 Company: 147 730 €20242025 Company: 168 837 €20250501001502002018 Company: —2019 Company: 58 940 €20192020 Company: 92 797 €2021 Company: 116 921 €20212022 Company: 131 663 €2023 Company: 174 330 €20232024 Company: 147 730 €2025 Company: 168 837 €2025
Equity, € thousand 2025: 119 326 € · +17.6% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 48 175 €20192020 Company: 70 685 €20202021 Company: 79 422 €20212022 Company: 88 258 €20222023 Company: 100 835 €20232024 Company: 101 501 €20242025 Company: 119 326 €202502550751001252018 Company: —2019 Company: 48 175 €20192020 Company: 70 685 €2021 Company: 79 422 €20212022 Company: 88 258 €2023 Company: 100 835 €20232024 Company: 101 501 €2025 Company: 119 326 €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: 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 400 17 824 0 168 837 119 326 0
2024 3 810 667 0 147 730 101 501 0
2023 16 840 12 577 0 174 330 100 835 0
2022 15 599 8 836 0 131 663 88 258 0
2021 15 563 8 737 0 116 921 79 422 0
2020 12 487 22 510 0 92 797 70 685 0
2019 4 166 1 490 0 58 940 48 175 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 2
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 0
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 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
4 456.0 %
Net profit / revenue
Return on equity (ROE)
14.9 %
Net profit / equity
Return on assets (ROA)
10.6 %
Net profit / assets
Equity ratio
70.7 %
Equity / assets
Debt ratio
29.3 %
Liabilities / assets
Current ratio
1 787.40
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 17 Sep 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 8 Sep 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 7 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Sep 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Sep 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Mar 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 20025031 / M6
19 Aug 2026
Warning of a fine: annual report not filed 18 Sep 2026 Deficiencies eliminated
18 Sep 2026
PDF
Ä 20025031 / M5
7 Aug 2025
Warning of a fine: annual report not filed 6 Sep 2025 Deficiencies eliminated
8 Sep 2025
PDF
Ä 20025031 / M4
6 Jul 2024
Warning of a fine: annual report not filed 5 Aug 2024 Deficiencies eliminated
8 Aug 2024
PDF
Ä 20025031 / M3
1 Sep 2023
Warning of a fine: annual report not filed 1 Oct 2023 Deficiencies eliminated
30 Sep 2023
PDF
Ä 20025031 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20025031 / M2
9 Apr 2018
Warning of deletion from the register: annual report not filed 9 Oct 2018 Deficiencies eliminated
10 Sep 2018
PDF
Ä 20025031 / 8
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20025031 / 7
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 20025031 / 6
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20025031 / 5
10 May 2017
Amendment entry In force
10 May 2017
PDF
Ä 20025031 / M1
13 Mar 2016
Warning of deletion from the register: annual report not filed 14 Sep 2016 Deficiencies eliminated
29 Jun 2016
PDF
Ä 25031 / 4
3 Dec 2008
Deletion of activities from the registry card In force
19 Dec 2008
PDF
Ä 25031 / 3
5 Jun 2008
Amendment entry In force
5 Jun 2008
PDF
Ä 25031 / 2
10 Mar 2006
Amendment entry In force
10 Mar 2006
PDF
Ä 25031
1 Jul 2003
First entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data