SK Raamatupidamisbüroo OÜ

Active Registry code 10946155 OÜ Tartu linn Registered 2 Sep 2003
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SK Raamatupidamisbüroo OÜ is a OÜ based in Tartu linn, registry code 10946155, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €11 380 and 0 employees.

Turnover
—
State taxes
877 €
↑ 23.3% vs Q2 2026
Labour taxes
920 €
↑ 22.8% 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

  • Labour taxes per employee 920 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 11 380 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -2.5 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q1 2024: 1 138 € · −57.3% vs Q4 2023 · industry median 8 662 € · above 12% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 2 665 € Industry median: 8 379 €Q4·23Q1 2024 Company: 1 138 € Industry median: 8 662 €Q2 2024 Company: — Industry median: 9 055 €Q2·24Q3 2024 Company: — Industry median: 9 026 €Q4 2024 Company: — Industry median: 8 663 €Q4·24Q1 2025 Company: — Industry median: 8 739 €Q2 2025 Company: — Industry median: 8 935 €Q2·25Q3 2025 Company: — Industry median: 9 025 €Q4 2025 Company: — Industry median: 8 820 €Q4·25Q1 2026 Company: — Industry median: 9 182 €Q2 2026 Company: — Industry median: 9 921 €Q2·26Q3 2026 Company: — Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: — Industry median: 8 663 €Q1 2025 Company: — Industry median: 8 739 €Q1·25Q2 2025 Company: — Industry median: 8 935 €Q3 2025 Company: — Industry median: 9 025 €Q3·25Q4 2025 Company: — Industry median: 8 820 €Q1 2026 Company: — Industry median: 9 182 €Q1·26Q2 2026 Company: — Industry median: 9 921 €Q3 2026 Company: — 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: 920 € · +22.8% vs Q2 2026 · industry median 1 122 € · above 40% of the industry
02505007501 0001 250Q4 2023 Company: 691 € Industry median: 957 €Q4·23Q1 2024 Company: 737 € Industry median: 991 €Q2 2024 Company: 761 € Industry median: 1 012 €Q2·24Q3 2024 Company: 712 € Industry median: 1 020 €Q4 2024 Company: 722 € Industry median: 1 032 €Q4·24Q1 2025 Company: 830 € Industry median: 1 085 €Q2 2025 Company: 857 € Industry median: 1 115 €Q2·25Q3 2025 Company: 860 € Industry median: 1 126 €Q4 2025 Company: 857 € Industry median: 1 123 €Q4·25Q1 2026 Company: 899 € Industry median: 1 088 €Q2 2026 Company: 749 € Industry median: 1 096 €Q2·26Q3 2026 Company: 920 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 722 € Industry median: 1 032 €Q1 2025 Company: 830 € Industry median: 1 085 €Q1·25Q2 2025 Company: 857 € Industry median: 1 115 €Q3 2025 Company: 860 € Industry median: 1 126 €Q3·25Q4 2025 Company: 857 € Industry median: 1 123 €Q1 2026 Company: 899 € Industry median: 1 088 €Q1·26Q2 2026 Company: 749 € Industry median: 1 096 €Q3 2026 Company: 920 € 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: 877 € · +23.3% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 1 003 €Q4·23Q1 2024 Company: 859 €Q2 2024 Company: 718 €Q2·24Q3 2024 Company: 670 €Q4 2024 Company: 678 €Q4·24Q1 2025 Company: 780 €Q2 2025 Company: 812 €Q2·25Q3 2025 Company: 812 €Q4 2025 Company: 812 €Q4·25Q1 2026 Company: 855 €Q2 2026 Company: 711 €Q2·26Q3 2026 Company: 877 €Q3·2602004006008001 000Q4 2024 Company: 678 €Q1 2025 Company: 780 €Q1·25Q2 2025 Company: 812 €Q3 2025 Company: 812 €Q3·25Q4 2025 Company: 812 €Q1 2026 Company: 855 €Q1·26Q2 2026 Company: 711 €Q3 2026 Company: 877 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 877 920 1
Q2 2026 — 711 749 1
Q1 2026 — 855 899 1
Q4 2025 — 812 857 1
Q3 2025 — 812 860 1
Q2 2025 — 812 857 1
Q1 2025 — 780 830 1
Q4 2024 — 678 722 1
Q3 2024 — 670 712 1
Q2 2024 — 718 761 1
Q1 2024 1 138 859 737 1
Q4 2023 2 665 1 003 691 1
Q3 2023 3 167 1 113 691 1
Q2 2023 2 285 832 597 1
Q1 2023 2 010 803 618 1
Q4 2022 2 186 864 621 1
Q3 2022 2 613 957 621 1
Q2 2022 2 437 779 476 1
Q1 2022 1 647 578 426 1
Labour taxes per employee per month
307 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 11 380 € · −0.8% vs 2024 · industry median 12 784 € · above 47% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 8 147 € Industry median: 10 920 €20192020 Company: 7 660 € Industry median: 10 651 €20202021 Company: 8 572 € Industry median: 10 862 €20212022 Company: 9 043 € Industry median: 11 500 €20222023 Company: 10 603 € Industry median: 12 140 €20232024 Company: 11 477 € Industry median: 12 266 €20242025 Company: 11 380 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 8 147 € Industry median: 10 920 €20192020 Company: 7 660 € Industry median: 10 651 €2021 Company: 8 572 € Industry median: 10 862 €20212022 Company: 9 043 € Industry median: 11 500 €2023 Company: 10 603 € Industry median: 12 140 €20232024 Company: 11 477 € Industry median: 12 266 €2025 Company: 11 380 € 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: -290 € · +66.3% vs 2024 · industry median 1 062 € · above 19% of the industry
-1 000-50005001 0001 5002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -843 € Industry median: 1 072 €20192020 Company: -60 € Industry median: 1 156 €20202021 Company: -152 € Industry median: 1 164 €20212022 Company: -25 € Industry median: 1 042 €20222023 Company: -36 € Industry median: 1 210 €20232024 Company: -861 € Industry median: 987 €20242025 Company: -290 € Industry median: 1 062 €2025-1 000-50005001 0001 5002018 Company: — Industry median: —2019 Company: -843 € Industry median: 1 072 €20192020 Company: -60 € Industry median: 1 156 €2021 Company: -152 € Industry median: 1 164 €20212022 Company: -25 € Industry median: 1 042 €2023 Company: -36 € Industry median: 1 210 €20232024 Company: -861 € Industry median: 987 €2025 Company: -290 € 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: -2.5 % · +5.0 pp vs the year before · industry median 14.8 % · above 19% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -10.3 % Industry median: 15.7 %20192020 Company: -0.8 % Industry median: 17.8 %20202021 Company: -1.8 % Industry median: 17.9 %20212022 Company: -0.3 % Industry median: 16.2 %20222023 Company: -0.3 % Industry median: 16.9 %20232024 Company: -7.5 % Industry median: 15.0 %20242025 Company: -2.5 % Industry median: 14.8 %2025-20-10010202018 Company: — Industry median: —2019 Company: -10.3 % Industry median: 15.7 %20192020 Company: -0.8 % Industry median: 17.8 %2021 Company: -1.8 % Industry median: 17.9 %20212022 Company: -0.3 % Industry median: 16.2 %2023 Company: -0.3 % Industry median: 16.9 %20232024 Company: -7.5 % Industry median: 15.0 %2025 Company: -2.5 % 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: 2 785 € · −16.8% vs 2024
01 0002 0003 0004 0005 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 4 090 €20192020 Company: 4 095 €20202021 Company: 3 639 €20212022 Company: 4 016 €20222023 Company: 4 199 €20232024 Company: 3 347 €20242025 Company: 2 785 €202501 0002 0003 0004 0005 0002018 Company: —2019 Company: 4 090 €20192020 Company: 4 095 €2021 Company: 3 639 €20212022 Company: 4 016 €2023 Company: 4 199 €20232024 Company: 3 347 €2025 Company: 2 785 €2025
Equity, € 2025: 1 429 € · −16.9% vs 2024
01 0002 0003 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 853 €20192020 Company: 2 793 €20202021 Company: 2 641 €20212022 Company: 2 616 €20222023 Company: 2 580 €20232024 Company: 1 719 €20242025 Company: 1 429 €202501 0002 0003 0002018 Company: —2019 Company: 2 853 €20192020 Company: 2 793 €2021 Company: 2 641 €20212022 Company: 2 616 €2023 Company: 2 580 €20232024 Company: 1 719 €2025 Company: 1 429 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 0 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: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 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: 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 11 380 -290 7 431 2 785 1 429 0
2024 11 477 -861 6 956 3 347 1 719 0
2023 10 603 -36 6 357 4 199 2 580 0
2022 9 043 -25 5 856 4 016 2 616 1
2021 8 572 -152 5 685 3 639 2 641 1
2020 7 660 -60 5 067 4 095 2 793 1
2019 8 147 -843 5 291 4 090 2 853 1
2018 — — — — — 1
2017 — — — — — 0
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 3
2009 — — — — — 3
2008 — — — — — 3
2007 — — — — — 0
2006 — — — — — 1
2005 — — — — — 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
-2.5 %
Net profit / revenue
Return on equity (ROE)
-20.3 %
Net profit / equity
Return on assets (ROA)
-10.4 %
Net profit / assets
Equity ratio
51.3 %
Equity / assets
Debt ratio
48.7 %
Liabilities / assets
Current ratio
2.05
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 28 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 29 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

Founders and other persons

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 20025200 / 9
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20025200 / M2
10 May 2018
 Ruling to correct data outside an entry 24 May 2018 Deficiencies eliminated
10 May 2018
 PDF
Ä 20025200 / 8
10 May 2018
 Amendment under Commercial Code § 525 (2) In force
10 May 2018
 PDF
Ä 20025200 / 7
13 Feb 2018
 Amendment entry In force
13 Feb 2018
 PDF
Ä 20025200 / 6
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 20025200 / 5
3 Dec 2017
 Amendment entry In force
3 Dec 2017
 PDF
Ä 20025200 / 4
17 Oct 2011
 Amendment entry In force
17 Oct 2011
 PDF
Ä 25200 / 3
3 Dec 2008
 Deletion of activities from the registry card In force
10 Dec 2008
 PDF
Ä 25200 / 2
10 Oct 2008
 Amendment entry In force
10 Oct 2008
 PDF
Ä 25200
1 Sep 2003
 First entry In force PDF
Ä 25200 / M1
11 Aug 2003
 Ruling to eliminate deficiencies (to be served) 11 Oct 2003 In force PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data