OSAÜHING VILJANDI ÄRIKESKUS is a OÜ based in Viljandi linn, registry code 11230453, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €62 431 with 3 employees.
Turnover
62 431 €
↑ 22.1%vs Q2 2026
State taxes
17 483 €
↑ 8.1%vs Q2 2026
Labour taxes
6 145 €
↓ 3.2%vs Q2 2026
Employees
3
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202662 431 €
above 90% 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 · 2025171 497 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202520.1 %
above 56% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 62 431 € · +22.1% vs Q2 2026 · industry median 9 740 € · above 90% 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 € · −35.4% 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: 3 · +50.0% vs Q2 2026State taxes, € Q3 2026: 17 483 € · +8.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
62 431
17 483
6 145
3
Q2 2026
51 120
16 172
6 345
2
Q1 2026
46 150
9 472
6 749
3
Q4 2025
53 016
15 336
6 717
3
Q3 2025
45 059
13 631
5 943
3
Q2 2025
40 195
13 098
5 943
3
Q1 2025
41 442
12 350
6 064
3
Q4 2024
40 985
10 610
5 563
3
Q3 2024
48 433
6 818
5 808
3
Q2 2024
91 874
—
5 789
3
Q1 2024
40 649
11 144
5 563
3
Q4 2023
39 428
11 651
5 563
3
Q3 2023
47 307
18 780
7 117
3
Q2 2023
82 546
17 864
5 790
2
Q1 2023
33 884
14 865
8 132
2
Q4 2022
80 307
19 183
5 817
2
Q3 2022
56 040
14 719
6 877
2
Q2 2022
35 173
11 278
5 494
2
Q1 2022
50 394
15 446
6 971
2
Labour taxes per employee per month
683 €
Turnover per employee in the quarter
20 810 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 171 497 € · −0.2% vs 2024 · industry median 12 784 € · above 98% 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: 34 544 € · −39.5% vs 2024 · industry median 1 062 € · above 93% 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: 20.1 % · −13.1 pp vs the year before · industry median 14.8 % · above 56% 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, € thousand 2025: 382 836 € · +4.8% vs 2024Equity, € thousand 2025: 248 639 € · +15.7% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% 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
171 497
34 544
55 990
382 836
248 639
2
2024
171 783
57 087
52 182
365 201
214 844
2
2023
162 792
50 919
54 264
174 505
164 481
2
2022
161 598
18 321
59 584
149 295
137 397
2
2021
163 537
18 546
47 273
156 334
133 475
2
2020
140 269
14 692
43 240
142 078
128 079
2
2019
138 332
21 762
37 106
152 329
125 387
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
3
2016
—
—
—
—
—
3
2015
—
—
—
—
—
4
2014
—
—
—
—
—
4
2013
—
—
—
—
—
3
2012
—
—
—
—
—
4
2011
—
—
—
—
—
3
2010
—
—
—
—
—
3
2009
—
—
—
—
—
0
2008
—
—
—
—
—
3
2007
—
—
—
—
—
3
2006
—
—
—
—
—
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
20.1 %
Net profit / revenue
Return on equity (ROE)
13.9 %
Net profit / equity
Return on assets (ROA)
9.0 %
Net profit / assets
Equity ratio
64.9 %
Equity / assets
Debt ratio
35.1 %
Liabilities / assets
Current ratio
2.16
Current assets / current liabilities
Revenue per employee
85 749 €
Revenue / average full-time employees
Labour cost per employee per month
2 333 €
Labour costs / employees / 12 months (incl. employer taxes)
