Heatava Raamatupidamisteenused OÜ
Active Registry code 11108628
OÜ Heinasoo küla Registered 2 May 2005
Heatava Raamatupidamisteenused OÜ is a OÜ based in Heinasoo küla, registry code 11108628, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €16 349 with 2 employees.
Turnover
16 349 €
↓ 0.3% vs Q2 2026
State taxes
5 338 €
↑ 7.2% vs Q2 2026
Labour taxes
2 142 €
↑ 0.0% vs Q2 2026
Employees
2
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 16 349 €above 66% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 1 071 €above 47% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 68 421 €above 88% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 4.4 %above 33% 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.
- 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 | 16 349 | 5 338 | 2 142 | 2 |
| Q2 2026 | 16 404 | 4 981 | 2 142 | 2 |
| Q1 2026 | 19 548 | 5 838 | 2 127 | 2 |
| Q4 2025 | 10 595 | 4 231 | 2 030 | 2 |
| Q3 2025 | 16 022 | 5 588 | 2 412 | 3 |
| Q2 2025 | 16 263 | 7 178 | 3 580 | 3 |
| Q1 2025 | 17 563 | 8 577 | 5 054 | 3 |
| Q4 2024 | 19 424 | 8 474 | 4 644 | 3 |
| Q3 2024 | 19 124 | 8 077 | 4 262 | 3 |
| Q2 2024 | 18 993 | 8 191 | 4 170 | 3 |
| Q1 2024 | 17 764 | 7 677 | 4 102 | 3 |
| Q4 2023 | 18 445 | 6 742 | 4 350 | 3 |
| Q3 2023 | 15 991 | 7 097 | 4 413 | 3 |
| Q2 2023 | 17 339 | 7 578 | 4 364 | 4 |
| Q1 2023 | 18 751 | 7 836 | 4 470 | 4 |
| Q4 2022 | 19 113 | 7 498 | 4 231 | 4 |
| Q3 2022 | 19 423 | 8 298 | 4 606 | 4 |
| Q2 2022 | 16 537 | 6 345 | 3 745 | 5 |
| Q1 2022 | 17 460 | 6 265 | 3 681 | 4 |
Labour taxes per employee per month
357 €
Turnover per employee in the quarter
8 175 €
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 | 68 421 | 3 037 | 32 072 | 139 812 | 29 271 | 2 |
| 2024 | 78 164 | 5 788 | 41 866 | 145 565 | 26 234 | 2 |
| 2023 | 69 934 | 1 436 | 47 516 | 143 450 | 20 467 | 2 |
| 2022 | 75 284 | 11 283 | 44 692 | 92 900 | 23 031 | 2 |
| 2021 | 64 649 | 6 059 | 40 195 | 89 194 | 14 538 | 2 |
| 2020 | 63 492 | 10 551 | 37 967 | 29 912 | 18 105 | 2 |
| 2019 | 54 761 | 5 665 | 33 540 | 20 320 | 13 321 | 2 |
| 2018 | — | — | — | — | — | 2 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 2 |
| 2012 | — | — | — | — | — | 2 |
| 2011 | — | — | — | — | — | 2 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 2 |
| 2008 | — | — | — | — | — | 3 |
| 2007 | — | — | — | — | — | 2 |
| 2006 | — | — | — | — | — | 2 |
| 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
4.4 %
Net profit / revenue
Return on equity (ROE)
10.4 %
Net profit / equity
Return on assets (ROA)
2.2 %
Net profit / assets
Equity ratio
20.9 %
Equity / assets
Debt ratio
79.1 %
Liabilities / assets
Current ratio
0.39
Current assets / current liabilities
Revenue per employee
34 211 €
Revenue / average full-time employees
Labour cost per employee per month
1 336 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 26 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 | 27 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 12 Apr 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 14 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 29 Jan 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 28 May 2020 | Company’s own | e-Äriregister |
Board
- Terje AimBoard member · since 3 Mar 2021
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Terje AimNatural person · 3 834 €
Beneficial owners
- Terje AimDirect ownership · since 26 Sep 2018
Founders and other persons
- Helbe SarapuuFounder · 40 000 € · 27 Apr 2005
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
- 68201Rental and operating of own or leased real estate
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20028881 / 15 26 Jun 2024 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 26 Jun 2024 |
||
| Ä 20028881 / 14 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20028881 / 13 3 Mar 2021 |
Amendment entry | In force 3 Mar 2021 |
||
| Ä 20028881 / 12 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20028881 / 11 27 Dec 2017 |
Amendment entry | In force 27 Dec 2017 |
||
| Ä 20028881 / 10 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20028881 / 9 22 May 2014 |
Amendment entry | In force 22 May 2014 |
||
| Ä 20028881 / 8 6 Jan 2012 |
Amendment entry | In force 6 Jan 2012 |
||
| Ä 20028881 / 7 27 Oct 2010 |
Amendment entry | In force 27 Oct 2010 |
||
| Ä 20028881 / M3 25 Oct 2010 |
Ruling to eliminate deficiencies | 25 Nov 2010 | In force 25 Oct 2010 |
|
| Ä 20028881 / 6 14 Jun 2010 |
Deletion of activities from the registry card | In force 14 Jun 2010 |
||
| Ä 28881 / 5 11 Mar 2009 |
Amendment entry | In force 11 Mar 2009 |
||
| Ä 28881 / 4 8 Sep 2008 |
Entry refused: deficiencies not eliminated | In force 9 Mar 2009 |
||
| Ä 28881 / M2 7 Oct 2007 |
Ruling to eliminate deficiencies (to be served) | 6 Nov 2007 | In force 7 Oct 2007 |
|
| Ä 28881 / M1 26 Sep 2007 |
Ruling to eliminate deficiencies (to be served) | 26 Oct 2007 | In force 26 Sep 2007 |
|
| Ä 28881 / 3 18 Sep 2007 |
Amendment entry | In force 18 Sep 2007 |
||
| Ä 28881 / 2 4 Apr 2007 |
Amendment entry | In force 4 Apr 2007 |
||
| Ä 28881 2 May 2005 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data