Osaühing Kaupmehe Raamatupidajad

Active Registry code 11245532 OÜ Tallinn Registered 19 Apr 2006

Osaühing Kaupmehe Raamatupidajad is a OÜ based in Tallinn, registry code 11245532, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €108 020 with 7 employees.

Turnover

108 020 €

↓ 7.4% vs Q2 2026

State taxes

45 326 €

↓ 12.3% vs Q2 2026

Labour taxes

24 534 €

↓ 0.2% vs Q2 2026

Employees

±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 108 020 €

above 94% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 505 €

above 90% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 450 388 €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 7.8 %

above 40% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 108 020 € · −7.4% vs Q2 2026 · industry median 9 740 € · above 94% 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: 3 505 € · −0.2% vs Q2 2026 · industry median 1 122 € · 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.

Employees Q3 2026: 7 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 45 326 € · −12.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	108 020	45 326	24 534	7
Q2 2026	116 700	51 655	24 576	7
Q1 2026	110 095	46 079	25 352	7
Q4 2025	109 621	50 743	27 147	7
Q3 2025	111 540	44 863	26 939	7
Q2 2025	116 998	50 106	26 939	7
Q1 2025	114 930	46 334	26 602	7
Q4 2024	109 900	41 074	25 928	7
Q3 2024	111 170	46 150	25 701	7
Q2 2024	114 405	46 264	25 248	7
Q1 2024	111 380	43 152	25 083	7
Q4 2023	108 060	44 070	25 083	7
Q3 2023	107 675	44 218	25 083	7
Q2 2023	108 665	45 525	27 668	7
Q1 2023	104 360	37 920	23 829	8
Q4 2022	99 833	40 102	23 075	7
Q3 2022	99 508	39 590	24 180	7
Q2 2022	103 490	41 792	24 125	7
Q1 2022	100 665	35 962	22 120	8

Labour taxes per employee per month

1 168 €

Turnover per employee in the quarter

15 431 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 450 388 € · +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: 35 218 € · +7.1% 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: 7.8 % · +0.5 pp vs the year before · industry median 14.8 % · above 40% 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, € 2025: 50 004 € · +4.4% vs 2024

Equity, € 2025: 34 485 € · +13.9% vs 2024

Employees 2025: 8 · +0.0% vs 2024 · industry median 1 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	450 388	35 218	247 720	50 004	34 485	8
2024	449 705	32 875	243 640	47 917	30 267	8
2023	430 320	31 345	243 438	50 566	33 892	8
2022	405 710	28 293	222 710	73 268	58 546	8
2021	379 215	71 659	179 069	83 326	69 253	7
2020	355 848	40 792	171 884	48 956	37 594	7
2019	340 980	23 551	169 587	38 042	24 302	7
2018	—	—	—	—	—	7
2017	—	—	—	—	—	6
2016	—	—	—	—	—	6
2015	—	—	—	—	—	9
2014	—	—	—	—	—	10
2013	—	—	—	—	—	9
2012	—	—	—	—	—	9
2011	—	—	—	—	—	9
2010	—	—	—	—	—	8
2009	—	—	—	—	—	9
2008	—	—	—	—	—	10
2007	—	—	—	—	—	6
2006	—	—	—	—	—	5

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

7.8 %

Net profit / revenue

Return on equity (ROE)

102.1 %

Net profit / equity

Return on assets (ROA)

70.4 %

Net profit / assets

Equity ratio

69.0 %

Equity / assets

Debt ratio

31.0 %

Liabilities / assets

Current ratio

3.22

Current assets / current liabilities

Revenue per employee

56 345 €

Revenue / average full-time employees

Labour cost per employee per month

2 580 €

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	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	30 Jun 2020	Company’s own	e-Äriregister

Board

Andres Männiko
Board member · since 19 Apr 2006
Mati Sokk
Board member · since 19 Apr 2006

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Osaühing Kaupmehe Varahaldus
Legal person · 10217924 · 2 556 €

100%

Beneficial owners

Andres Männiko
Indirect ownership · since 6 Sep 2018
Mati Sokk
Indirect ownership · since 6 Sep 2018

Founders and other persons

Osaühing Kaupmehe Varahaldus
Founder · 40 000 € · 19 Apr 2006

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10097874 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10097874 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10097874 / 7 30 Nov 2017	Amendment entry	In force 30 Nov 2017	PDF
Ä 10097874 / 6 19 Sep 2016	Amendment under Commercial Code § 525 (2)	In force 19 Sep 2016	PDF
Ä 10097874 / 5 16 Sep 2016	Amendment entry	In force 16 Sep 2016	PDF
Ä 10097874 / 4 19 Oct 2011	Amendment entry	In force 19 Oct 2011	PDF
Ä 10097874 / 3 14 Oct 2010	Amendment under Commercial Code § 525 (2)	In force 14 Oct 2010	PDF
Ä 97874 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 12 Dec 2008	PDF
Ä 97874 19 Apr 2006	First entry	In force 19 Apr 2006	PDF

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

Osaühing Kaupmehe Raamatupidajad

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9