osaühing Kunst & Tekkel is a OÜ based in Tartu linn, registry code 10945180, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €24 618 with 2 employees.
Turnover
24 618 €
↑ 10.4%vs Q2 2026
State taxes
9 385 €
↑ 12.9%vs Q2 2026
Labour taxes
4 095 €
↑ 9.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202624 618 €
above 77% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 048 €
above 77% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202587 152 €
above 91% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202518.3 %
above 54% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 24 618 € · +10.4% vs Q2 2026 · industry median 9 740 € · above 77% 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: 2 048 € · +9.7% vs Q2 2026 · industry median 1 122 € · above 77% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 9 385 € · +12.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
24 618
9 385
4 095
2
Q2 2026
22 299
8 315
3 734
2
Q1 2026
21 350
9 412
3 400
2
Q4 2025
21 753
8 629
4 170
2
Q3 2025
24 250
8 442
3 242
2
Q2 2025
20 571
7 337
3 216
2
Q1 2025
20 686
8 618
3 552
2
Q4 2024
19 248
7 470
3 542
2
Q3 2024
21 484
7 525
3 225
2
Q2 2024
19 427
6 978
3 191
2
Q1 2024
17 754
6 313
3 116
2
Q4 2023
19 085
6 562
3 163
2
Q3 2023
19 912
6 653
3 206
2
Q2 2023
18 468
6 168
3 110
2
Q1 2023
18 340
6 269
3 147
2
Q4 2022
16 630
5 986
3 103
2
Q3 2022
17 031
5 537
3 091
2
Q2 2022
14 179
5 154
2 708
2
Q1 2022
11 961
4 752
2 748
2
Labour taxes per employee per month
683 €
Turnover per employee in the quarter
12 309 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 87 152 € · +10.4% vs 2024 · industry median 12 784 € · above 91% 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: 15 929 € · +7.3% vs 2024 · industry median 1 062 € · above 86% 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: 18.3 % · −0.5 pp vs the year before · industry median 14.8 % · above 54% 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, € 2025: 90 504 € · +6.2% vs 2024Equity, € 2025: 59 530 € · −6.4% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
87 152
15 929
32 686
90 504
59 530
1
2024
78 977
14 847
32 297
85 255
63 601
1
2023
75 061
17 043
30 092
85 892
68 754
1
2022
63 264
5 955
28 237
83 946
51 711
1
2021
57 498
6 437
27 272
81 720
65 756
1
2020
57 688
8 382
28 308
86 510
59 319
1
2019
60 043
8 932
25 672
86 392
50 938
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
5
2011
—
—
—
—
—
5
2010
—
—
—
—
—
5
2009
—
—
—
—
—
5
2008
—
—
—
—
—
7
2006
—
—
—
—
—
7
2004
—
—
—
—
—
2
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
18.3 %
Net profit / revenue
Return on equity (ROE)
26.8 %
Net profit / equity
Return on assets (ROA)
17.6 %
Net profit / assets
Equity ratio
65.8 %
Equity / assets
Debt ratio
34.2 %
Liabilities / assets
Current ratio
1.81
Current assets / current liabilities
Revenue per employee
87 152 €
Revenue / average full-time employees
Labour cost per employee per month
2 724 €
Labour costs / employees / 12 months (incl. employer taxes)
