osaühing A-PARTNER

Active Registry code 11059574 OÜ Liigalaskma küla Registered 10 Aug 2004
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osaühing A-PARTNER is a OÜ based in Liigalaskma küla, registry code 11059574, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €30 611 with 2 employees.

Turnover
30 611 €
↑ 0.4% vs Q2 2026
State taxes
8 954 €
↑ 0.4% vs Q2 2026
Labour taxes
4 202 €
↓ 14.6% vs Q2 2026
Employees
2
±0 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 30 611 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 2 101 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 101 730 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 10.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 30 611 € · +0.4% vs Q2 2026 · industry median 9 740 € · above 81% of the industry
010 00020 00030 00040 000Q4 2023 Company: 10 895 € Industry median: 8 379 €Q4·23Q1 2024 Company: 11 904 € Industry median: 8 662 €Q2 2024 Company: 12 654 € Industry median: 9 055 €Q2·24Q3 2024 Company: 13 822 € Industry median: 9 026 €Q4 2024 Company: 12 600 € Industry median: 8 663 €Q4·24Q1 2025 Company: 20 810 € Industry median: 8 739 €Q2 2025 Company: 24 623 € Industry median: 8 935 €Q2·25Q3 2025 Company: 33 208 € Industry median: 9 025 €Q4 2025 Company: 27 359 € Industry median: 8 820 €Q4·25Q1 2026 Company: 28 119 € Industry median: 9 182 €Q2 2026 Company: 30 502 € Industry median: 9 921 €Q2·26Q3 2026 Company: 30 611 € Industry median: 9 740 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 12 600 € Industry median: 8 663 €Q1 2025 Company: 20 810 € Industry median: 8 739 €Q1·25Q2 2025 Company: 24 623 € Industry median: 8 935 €Q3 2025 Company: 33 208 € Industry median: 9 025 €Q3·25Q4 2025 Company: 27 359 € Industry median: 8 820 €Q1 2026 Company: 28 119 € Industry median: 9 182 €Q1·26Q2 2026 Company: 30 502 € Industry median: 9 921 €Q3 2026 Company: 30 611 € 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: 2 101 € · −14.6% vs Q2 2026 · industry median 1 122 € · above 77% of the industry
05001 0001 5002 0002 500Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: 0 € Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: 745 € Industry median: 1 020 €Q4 2024 Company: 624 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 697 € Industry median: 1 085 €Q2 2025 Company: 1 328 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 109 € Industry median: 1 126 €Q4 2025 Company: 1 181 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 174 € Industry median: 1 088 €Q2 2026 Company: 2 461 € Industry median: 1 096 €Q2·26Q3 2026 Company: 2 101 € Industry median: 1 122 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 624 € Industry median: 1 032 €Q1 2025 Company: 1 697 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 328 € Industry median: 1 115 €Q3 2025 Company: 1 109 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 181 € Industry median: 1 123 €Q1 2026 Company: 1 174 € Industry median: 1 088 €Q1·26Q2 2026 Company: 2 461 € Industry median: 1 096 €Q3 2026 Company: 2 101 € 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: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: —Q4·23Q1 2024 Company: 1Q2 2024 Company: —Q2·24Q3 2024 Company: 1Q4 2024 Company: 2Q4·24Q1 2025 Company: 1Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 1Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 8 954 € · +0.4% vs Q2 2026
02 0004 0006 0008 00010 000Q4 2023 Company: 108 €Q4·23Q1 2024 Company: 1 360 €Q2 2024 Company: 1 628 €Q2·24Q3 2024 Company: 2 229 €Q4 2024 Company: 2 601 €Q4·24Q1 2025 Company: 4 008 €Q2 2025 Company: 966 €Q2·25Q3 2025 Company: 7 243 €Q4 2025 Company: 5 618 €Q4·25Q1 2026 Company: 4 236 €Q2 2026 Company: 8 917 €Q2·26Q3 2026 Company: 8 954 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 2 601 €Q1 2025 Company: 4 008 €Q1·25Q2 2025 Company: 966 €Q3 2025 Company: 7 243 €Q3·25Q4 2025 Company: 5 618 €Q1 2026 Company: 4 236 €Q1·26Q2 2026 Company: 8 917 €Q3 2026 Company: 8 954 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 30 611 8 954 4 202 2
Q2 2026 30 502 8 917 4 921 2
Q1 2026 28 119 4 236 2 348 2
Q4 2025 27 359 5 618 2 361 2
Q3 2025 33 208 7 243 2 217 2
Q2 2025 24 623 966 2 655 2
Q1 2025 20 810 4 008 1 697 1
Q4 2024 12 600 2 601 1 247 2
Q3 2024 13 822 2 229 745 1
Q2 2024 12 654 1 628 — —
Q1 2024 11 904 1 360 — 1
Q4 2023 10 895 108 19 —
Q3 2023 9 082 840 — 1
Q2 2023 10 465 678 — —
Q1 2023 11 434 1 215 — —
Q4 2022 9 519 187 — 1
Q3 2022 24 813 3 989 — —
Q2 2022 12 528 — 46 1
Q1 2022 14 831 — 448 1
Labour taxes per employee per month
700 €
Turnover per employee in the quarter
15 306 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 101 730 € · +99.3% vs 2024 · industry median 12 784 € · above 91% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 29 167 € Industry median: 10 920 €20192020 Company: 31 952 € Industry median: 10 651 €20202021 Company: 46 647 € Industry median: 10 862 €20212022 Company: 53 420 € Industry median: 11 500 €20222023 Company: 40 790 € Industry median: 12 140 €20232024 Company: 51 036 € Industry median: 12 266 €20242025 Company: 101 730 € Industry median: 12 784 €202502550751001252018 Company: — Industry median: —2019 Company: 29 167 € Industry median: 10 920 €20192020 Company: 31 952 € Industry median: 10 651 €2021 Company: 46 647 € Industry median: 10 862 €20212022 Company: 53 420 € Industry median: 11 500 €2023 Company: 40 790 € Industry median: 12 140 €20232024 Company: 51 036 € Industry median: 12 266 €2025 Company: 101 730 € 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: 10 839 € · +774.5% vs 2024 · industry median 1 062 € · above 81% of the industry
-5 00005 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 8 277 € Industry median: 1 072 €20192020 Company: 13 427 € Industry median: 1 156 €20202021 Company: 19 855 € Industry median: 1 164 €20212022 Company: 21 275 € Industry median: 1 042 €20222023 Company: 4 940 € Industry median: 1 210 €20232024 Company: -1 607 € Industry median: 987 €20242025 Company: 10 839 € Industry median: 1 062 €2025-5 00005 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 8 277 € Industry median: 1 072 €20192020 Company: 13 427 € Industry median: 1 156 €2021 Company: 19 855 € Industry median: 1 164 €20212022 Company: 21 275 € Industry median: 1 042 €2023 Company: 4 940 € Industry median: 1 210 €20232024 Company: -1 607 € Industry median: 987 €2025 Company: 10 839 € 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: 10.7 % · +13.8 pp vs the year before · industry median 14.8 % · above 44% of the industry
-10010203040502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 28.4 % Industry median: 15.7 %20192020 Company: 42.0 % Industry median: 17.8 %20202021 Company: 42.6 % Industry median: 17.9 %20212022 Company: 39.8 % Industry median: 16.2 %20222023 Company: 12.1 % Industry median: 16.9 %20232024 Company: -3.1 % Industry median: 15.0 %20242025 Company: 10.7 % Industry median: 14.8 %2025-10010203040502018 Company: — Industry median: —2019 Company: 28.4 % Industry median: 15.7 %20192020 Company: 42.0 % Industry median: 17.8 %2021 Company: 42.6 % Industry median: 17.9 %20212022 Company: 39.8 % Industry median: 16.2 %2023 Company: 12.1 % Industry median: 16.9 %20232024 Company: -3.1 % Industry median: 15.0 %2025 Company: 10.7 % 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: 118 549 € · +32.4% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 37 179 €20192020 Company: 46 984 €20202021 Company: 72 203 €20212022 Company: 104 937 €20222023 Company: 96 598 €20232024 Company: 89 565 €20242025 Company: 118 549 €202502550751001252018 Company: —2019 Company: 37 179 €20192020 Company: 46 984 €2021 Company: 72 203 €20212022 Company: 104 937 €2023 Company: 96 598 €20232024 Company: 89 565 €2025 Company: 118 549 €2025
Equity, € 2025: 81 300 € · +15.4% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 25 332 €20192020 Company: 43 733 €20202021 Company: 67 089 €20212022 Company: 79 523 €20222023 Company: 75 412 €20232024 Company: 70 459 €20242025 Company: 81 300 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 25 332 €20192020 Company: 43 733 €2021 Company: 67 089 €20212022 Company: 79 523 €2023 Company: 75 412 €20232024 Company: 70 459 €2025 Company: 81 300 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 1 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: 1 Industry median: 120242025 Company: 1 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: 1 Industry median: 12025 Company: 1 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 101 730 10 839 26 815 118 549 81 300 1
2024 51 036 -1 607 9 080 89 565 70 459 1
2023 40 790 4 940 19 96 598 75 412 0
2022 53 420 21 275 542 104 937 79 523 1
2021 46 647 19 855 4 605 72 203 67 089 1
2020 31 952 13 427 2 040 46 984 43 733 1
2019 29 167 8 277 1 673 37 179 25 332 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 0
2015 — — — — — 1
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
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
10.7 %
Net profit / revenue
Return on equity (ROE)
13.3 %
Net profit / equity
Return on assets (ROA)
9.1 %
Net profit / assets
Equity ratio
68.6 %
Equity / assets
Debt ratio
31.4 %
Liabilities / assets
Current ratio
3.22
Current assets / current liabilities
Revenue per employee
101 730 €
Revenue / average full-time employees
Labour cost per employee per month
2 235 €
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 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 30 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 15 Jan 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 15 Apr 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 14

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10081974 / 13
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 10081974 / 12
4 Jul 2023
 Amendment entry In force
4 Jul 2023
 PDF
Ä 10081974 / 11
7 May 2021
 Amendment entry In force
7 May 2021
 PDF
Ä 10081974 / 10
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 10081974 / 9
21 Dec 2017
 Amendment entry In force
21 Dec 2017
 PDF
Ä 10081974 / 8
10 Jan 2017
 Amendment entry In force
10 Jan 2017
 PDF
Ä 10081974 / 7
20 Nov 2015
 Amendment entry In force
20 Nov 2015
 PDF
Ä 10081974 / 6
30 Sep 2015
 Amendment under Commercial Code § 525 (2) In force
30 Sep 2015
 PDF
Ä 10081974 / 5
31 Aug 2015
 Amendment entry In force
31 Aug 2015
 PDF
Ä 10081974 / 4
10 Jul 2015
 Amendment under Commercial Code § 525 (2) In force
10 Jul 2015
 PDF
Ä 10081974 / 3
9 Mar 2012
 Amendment entry In force
9 Mar 2012
 PDF
Ä 10081974 / M1
19 Jan 2012
 Ruling to eliminate deficiencies 12 Mar 2012 Deficiencies eliminated
8 Mar 2012
 PDF
Ä 81974 / 2
3 Dec 2008
 Deletion of activities from the registry card In force
4 Dec 2008
 PDF
Ä 81974
6 Aug 2004
 First entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data