Osaühing HKS Büroo

Active Registry code 11243935 OÜ Tallinn Registered 12 Apr 2006
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Osaühing HKS Büroo is a OÜ based in Tallinn, registry code 11243935, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €193 with 2 employees.

Turnover
193 €
↓ 17.9% vs Q2 2026
State taxes
295 €
↓ 21.1% vs Q2 2026
Labour taxes
270 €
↓ 20.1% 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 193 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 135 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 12 640 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 13.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 193 € · −17.9% vs Q2 2026 · industry median 9 740 € · above 2% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: — Industry median: 8 379 €Q4·23Q1 2024 Company: — 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: 172 € Industry median: 8 739 €Q2 2025 Company: 266 € Industry median: 8 935 €Q2·25Q3 2025 Company: 226 € Industry median: 9 025 €Q4 2025 Company: 388 € Industry median: 8 820 €Q4·25Q1 2026 Company: 316 € Industry median: 9 182 €Q2 2026 Company: 235 € Industry median: 9 921 €Q2·26Q3 2026 Company: 193 € Industry median: 9 740 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: — Industry median: 8 663 €Q1 2025 Company: 172 € Industry median: 8 739 €Q1·25Q2 2025 Company: 266 € Industry median: 8 935 €Q3 2025 Company: 226 € Industry median: 9 025 €Q3·25Q4 2025 Company: 388 € Industry median: 8 820 €Q1 2026 Company: 316 € Industry median: 9 182 €Q1·26Q2 2026 Company: 235 € Industry median: 9 921 €Q3 2026 Company: 193 € 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: 135 € · −20.1% vs Q2 2026 · industry median 1 122 € · above 7% of the industry
02505007501 0001 250Q4 2023 Company: 37 € Industry median: 957 €Q4·23Q1 2024 Company: 70 € Industry median: 991 €Q2 2024 Company: 70 € Industry median: 1 012 €Q2·24Q3 2024 Company: 109 € Industry median: 1 020 €Q4 2024 Company: 136 € Industry median: 1 032 €Q4·24Q1 2025 Company: 39 € Industry median: 1 085 €Q2 2025 Company: 123 € Industry median: 1 115 €Q2·25Q3 2025 Company: 292 € Industry median: 1 126 €Q4 2025 Company: 109 € Industry median: 1 123 €Q4·25Q1 2026 Company: 0 € Industry median: 1 088 €Q2 2026 Company: 169 € Industry median: 1 096 €Q2·26Q3 2026 Company: 135 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 136 € Industry median: 1 032 €Q1 2025 Company: 39 € Industry median: 1 085 €Q1·25Q2 2025 Company: 123 € Industry median: 1 115 €Q3 2025 Company: 292 € Industry median: 1 126 €Q3·25Q4 2025 Company: 109 € Industry median: 1 123 €Q1 2026 Company: 0 € Industry median: 1 088 €Q1·26Q2 2026 Company: 169 € Industry median: 1 096 €Q3 2026 Company: 135 € 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: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 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: 2Q1·25Q2 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: 295 € · −21.1% vs Q2 2026
0200400600Q4 2023 Company: 34 €Q4·23Q1 2024 Company: 64 €Q2 2024 Company: 64 €Q2·24Q3 2024 Company: 201 €Q4 2024 Company: 263 €Q4·24Q1 2025 Company: 72 €Q2 2025 Company: 237 €Q2·25Q3 2025 Company: 558 €Q4 2025 Company: 210 €Q4·25Q1 2026 Company: 325 €Q2 2026 Company: 374 €Q2·26Q3 2026 Company: 295 €Q3·260200400600Q4 2024 Company: 263 €Q1 2025 Company: 72 €Q1·25Q2 2025 Company: 237 €Q3 2025 Company: 558 €Q3·25Q4 2025 Company: 210 €Q1 2026 Company: 325 €Q1·26Q2 2026 Company: 374 €Q3 2026 Company: 295 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 193 295 270 2
Q2 2026 235 374 338 2
Q1 2026 316 325 — 2
Q4 2025 388 210 217 2
Q3 2025 226 558 583 2
Q2 2025 266 237 245 2
Q1 2025 172 72 78 2
Q4 2024 — 263 271 2
Q3 2024 — 201 217 2
Q2 2024 — 64 70 1
Q1 2024 — 64 70 1
Q4 2023 — 34 37 1
Q3 2023 — 34 37 1
Q2 2023 — 34 37 1
Q1 2023 — 34 37 1
Q4 2022 — 68 74 1
Q3 2022 — 34 37 1
Q2 2022 — 34 37 1
Q1 2022 — 68 73 1
Labour taxes per employee per month
45 €
Turnover per employee in the quarter
97 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 12 640 € · +46.9% vs 2024 · industry median 12 784 € · above 50% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 950 € Industry median: 10 920 €20192020 Company: 1 895 € Industry median: 10 651 €20202021 Company: 2 902 € Industry median: 10 862 €20212022 Company: 4 047 € Industry median: 11 500 €20222023 Company: 3 031 € Industry median: 12 140 €20232024 Company: 8 602 € Industry median: 12 266 €20242025 Company: 12 640 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 1 950 € Industry median: 10 920 €20192020 Company: 1 895 € Industry median: 10 651 €2021 Company: 2 902 € Industry median: 10 862 €20212022 Company: 4 047 € Industry median: 11 500 €2023 Company: 3 031 € Industry median: 12 140 €20232024 Company: 8 602 € Industry median: 12 266 €2025 Company: 12 640 € 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: 1 699 € · −16.0% vs 2024 · industry median 1 062 € · above 55% of the industry
-50005001 0001 5002 0002 5002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 71 € Industry median: 1 072 €20192020 Company: -250 € Industry median: 1 156 €20202021 Company: 58 € Industry median: 1 164 €20212022 Company: 1 066 € Industry median: 1 042 €20222023 Company: 120 € Industry median: 1 210 €20232024 Company: 2 023 € Industry median: 987 €20242025 Company: 1 699 € Industry median: 1 062 €2025-50005001 0001 5002 0002 5002018 Company: — Industry median: —2019 Company: 71 € Industry median: 1 072 €20192020 Company: -250 € Industry median: 1 156 €2021 Company: 58 € Industry median: 1 164 €20212022 Company: 1 066 € Industry median: 1 042 €2023 Company: 120 € Industry median: 1 210 €20232024 Company: 2 023 € Industry median: 987 €2025 Company: 1 699 € 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: 13.4 % · −10.1 pp vs the year before · industry median 14.8 % · above 48% of the industry
-20-1001020302016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3.6 % Industry median: 15.7 %20192020 Company: -13.2 % Industry median: 17.8 %20202021 Company: 2.0 % Industry median: 17.9 %20212022 Company: 26.3 % Industry median: 16.2 %20222023 Company: 4.0 % Industry median: 16.9 %20232024 Company: 23.5 % Industry median: 15.0 %20242025 Company: 13.4 % Industry median: 14.8 %2025-20-1001020302018 Company: — Industry median: —2019 Company: 3.6 % Industry median: 15.7 %20192020 Company: -13.2 % Industry median: 17.8 %2021 Company: 2.0 % Industry median: 17.9 %20212022 Company: 26.3 % Industry median: 16.2 %2023 Company: 4.0 % Industry median: 16.9 %20232024 Company: 23.5 % Industry median: 15.0 %2025 Company: 13.4 % 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: 9 344 € · +19.7% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 815 €20192020 Company: 2 565 €20202021 Company: 3 101 €20212022 Company: 4 278 €20222023 Company: 4 481 €20232024 Company: 7 806 €20242025 Company: 9 344 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 2 815 €20192020 Company: 2 565 €2021 Company: 3 101 €20212022 Company: 4 278 €2023 Company: 4 481 €20232024 Company: 7 806 €2025 Company: 9 344 €2025
Equity, € 2025: 7 531 € · +29.1% vs 2024
02 0004 0006 0008 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 815 €20192020 Company: 2 565 €20202021 Company: 2 623 €20212022 Company: 3 689 €20222023 Company: 3 809 €20232024 Company: 5 832 €20242025 Company: 7 531 €202502 0004 0006 0008 0002018 Company: —2019 Company: 2 815 €20192020 Company: 2 565 €2021 Company: 2 623 €20212022 Company: 3 689 €2023 Company: 3 809 €20232024 Company: 5 832 €2025 Company: 7 531 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 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: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 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 12 640 1 699 2 960 9 344 7 531 0
2024 8 602 2 023 1 716 7 806 5 832 0
2023 3 031 120 347 4 481 3 809 0
2022 4 047 1 066 347 4 278 3 689 0
2021 2 902 58 173 3 101 2 623 0
2020 1 895 -250 0 2 565 2 565 0
2019 1 950 71 0 2 815 2 815 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2007 — — — — — 1
2006 — — — — — 0

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
13.4 %
Net profit / revenue
Return on equity (ROE)
22.6 %
Net profit / equity
Return on assets (ROA)
18.2 %
Net profit / assets
Equity ratio
80.6 %
Equity / assets
Debt ratio
19.4 %
Liabilities / assets
Current ratio
3.81
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 15 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 26 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 21 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 18 Dec 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 28 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 25 May 2021 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

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 47783Retail sale of souvenirs, craftwork and religious articles
  • 81211General cleaning of buildings
Rulings
Number, date Title Deadline State Document
Ä 10097678 / 8
2 Aug 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
2 Aug 2024
PDF
Ä 10097678 / 7
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10097678 / M1
28 Apr 2021
Warning of a fine: annual report not filed 28 May 2021 Deficiencies eliminated
25 May 2021
PDF
Ä 10097678 / 6
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10097678 / 5
30 Nov 2017
Amendment entry In force
30 Nov 2017
PDF
Ä 10097678 / 4
16 Sep 2016
Amendment entry In force
16 Sep 2016
PDF
Ä 10097678 / 3
25 Jan 2012
Amendment entry In force
25 Jan 2012
PDF
Ä 97678 / 2
3 Dec 2008
Deletion of activities from the registry card In force
12 Dec 2008
PDF
Ä 97678
12 Apr 2006
First entry In force
12 Apr 2006
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data