MARTENAS OÜ is a OÜ based in Viljandi linn, registry code 11320506, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €30 954 and 1 employees.
Turnover
—
State taxes
1 770 €
↑ 10.1%vs Q2 2026
Labour taxes
1 902 €
↑ 10.1%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Labour taxes per employee951 €
above 41% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202530 954 €
above 72% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20250.6 %
above 24% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 951 € · +10.1% vs Q2 2026 · industry median 1 122 € · above 41% 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: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 770 € · +10.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 770
1 902
2
Q2 2026
—
1 608
1 727
2
Q1 2026
—
1 526
1 639
2
Q4 2025
—
2 416
1 990
2
Q3 2025
—
1 933
2 078
2
Q2 2025
—
1 770
1 902
2
Q1 2025
—
2 131
2 295
2
Q4 2024
—
2 942
1 564
2
Q3 2024
—
1 550
1 669
2
Q2 2024
—
1 393
1 499
2
Q1 2024
—
1 393
1 499
2
Q4 2023
—
2 334
2 520
2
Q3 2023
—
2 534
1 380
2
Q2 2023
—
1 111
1 193
2
Q1 2023
—
1 629
1 754
2
Q4 2022
—
1 064
1 142
2
Q3 2022
—
1 064
1 142
2
Q2 2022
—
1 147
1 228
2
Q1 2022
—
549
595
2
Labour taxes per employee per month
317 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 30 954 € · +3.2% vs 2024 · industry median 12 784 € · above 72% 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: 185 € · −93.9% vs 2024 · industry median 1 062 € · above 37% 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: 0.6 % · −9.5 pp vs the year before · industry median 14.8 % · above 24% 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: 8 333 € · −22.0% vs 2024Equity, € 2025: 6 397 € · −22.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
30 954
185
17 667
8 333
6 397
1
2024
29 987
3 042
15 719
10 686
8 212
1
2023
30 811
3 235
16 036
14 081
11 670
1
2022
27 258
5 771
12 194
15 260
13 434
1
2021
18 071
1 194
9 897
8 173
7 663
1
2020
21 007
1 014
9 145
7 854
6 469
1
2019
12 962
1 031
4 670
6 051
5 455
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
1
2008
—
—
—
—
—
1
2007
—
—
—
—
—
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
0.6 %
Net profit / revenue
Return on equity (ROE)
2.9 %
Net profit / equity
Return on assets (ROA)
2.2 %
Net profit / assets
Equity ratio
76.8 %
Equity / assets
Debt ratio
23.2 %
Liabilities / assets
Current ratio
3.81
Current assets / current liabilities
Revenue per employee
30 954 €
Revenue / average full-time employees
Labour cost per employee per month
1 472 €
Labour costs / employees / 12 months (incl. employer taxes)
