Osaühing Apetens

Active Registry code 11336370 OÜ Jõhvi linn Registered 30 Mar 2007
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Osaühing Apetens is a OÜ based in Jõhvi linn, registry code 11336370, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €24 650 and 2 employees.

Turnover
—
State taxes
628 €
↓ 20.5% vs Q2 2026
Labour taxes
715 €
↓ 20.4% vs Q2 2026
Employees
1
±0 vs 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 employee 715 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 24 650 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 14.5 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q3 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 715 € · −20.4% vs Q2 2026 · industry median 1 122 € · above 31% of the industry
05001 0001 5002 000Q3 2023 Company: 575 € Industry median: 960 €Q3·23Q4 2023 Company: — Industry median: 957 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: 872 € Industry median: 1 020 €Q4 2024 Company: 520 € Industry median: 1 032 €Q4·24Q1 2025 Company: 788 € Industry median: 1 085 €Q2 2025 Company: 981 € Industry median: 1 115 €Q2·25Q3 2025 Company: 981 € Industry median: 1 126 €Q4 2025 Company: 1 577 € Industry median: 1 123 €Q4·25Q1 2026 Company: 560 € Industry median: 1 088 €Q2 2026 Company: 898 € Industry median: 1 096 €Q2·26Q3 2026 Company: 715 € Industry median: 1 122 €Q3·2605001 0001 5002 000Q4 2024 Company: 520 € Industry median: 1 032 €Q1 2025 Company: 788 € Industry median: 1 085 €Q1·25Q2 2025 Company: 981 € Industry median: 1 115 €Q3 2025 Company: 981 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 577 € Industry median: 1 123 €Q1 2026 Company: 560 € Industry median: 1 088 €Q1·26Q2 2026 Company: 898 € Industry median: 1 096 €Q3 2026 Company: 715 € 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: 1 · +0.0% vs Q2 2026
0.00.51.01.52.0Q3 2023 Company: 1Q3·23Q4 2023 Company: —Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 1Q4·25Q1 2026 Company: 2Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 1Q1 2026 Company: 2Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 628 € · −20.5% vs Q2 2026
05001 0001 5002 000Q3 2023 Company: 510 €Q3·23Q4 2023 Company: 534 €Q2 2024 Company: —Q2·24Q3 2024 Company: 777 €Q4 2024 Company: 928 €Q4·24Q1 2025 Company: 1 406 €Q2 2025 Company: 1 756 €Q2·25Q3 2025 Company: 1 756 €Q4 2025 Company: 1 412 €Q4·25Q1 2026 Company: 994 €Q2 2026 Company: 790 €Q2·26Q3 2026 Company: 628 €Q3·2605001 0001 5002 000Q4 2024 Company: 928 €Q1 2025 Company: 1 406 €Q1·25Q2 2025 Company: 1 756 €Q3 2025 Company: 1 756 €Q3·25Q4 2025 Company: 1 412 €Q1 2026 Company: 994 €Q1·26Q2 2026 Company: 790 €Q3 2026 Company: 628 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 628 715 1
Q2 2026 — 790 898 1
Q1 2026 — 994 1 120 2
Q4 2025 — 1 412 1 577 1
Q3 2025 — 1 756 1 961 2
Q2 2025 — 1 756 1 961 2
Q1 2025 — 1 406 1 575 2
Q4 2024 — 928 1 039 2
Q3 2024 — 777 872 1
Q2 2024 — — — 1
Q4 2023 — 534 600 —
Q3 2023 — 510 575 1
Q2 2023 — 588 663 —
Q1 2023 — — — 1
Q3 2022 — — 22 —
Q2 2022 — — — 1
Labour taxes per employee per month
238 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 24 650 € · +32.1% vs 2024 · industry median 12 784 € · above 66% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 18 000 € Industry median: 10 920 €20192020 Company: 16 880 € Industry median: 10 651 €20202021 Company: 12 960 € Industry median: 10 862 €20212022 Company: 12 960 € Industry median: 11 500 €20222023 Company: 20 511 € Industry median: 12 140 €20232024 Company: 18 660 € Industry median: 12 266 €20242025 Company: 24 650 € Industry median: 12 784 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 18 000 € Industry median: 10 920 €20192020 Company: 16 880 € Industry median: 10 651 €2021 Company: 12 960 € Industry median: 10 862 €20212022 Company: 12 960 € Industry median: 11 500 €2023 Company: 20 511 € Industry median: 12 140 €20232024 Company: 18 660 € Industry median: 12 266 €2025 Company: 24 650 € 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: 3 563 € · −37.0% vs 2024 · industry median 1 062 € · above 65% of the industry
-7 500-5 000-2 50002 5005 0007 5002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -1 933 € Industry median: 1 072 €20192020 Company: -5 301 € Industry median: 1 156 €20202021 Company: -2 175 € Industry median: 1 164 €20212022 Company: 4 378 € Industry median: 1 042 €20222023 Company: 3 693 € Industry median: 1 210 €20232024 Company: 5 658 € Industry median: 987 €20242025 Company: 3 563 € Industry median: 1 062 €2025-7 500-5 000-2 50002 5005 0007 5002018 Company: — Industry median: —2019 Company: -1 933 € Industry median: 1 072 €20192020 Company: -5 301 € Industry median: 1 156 €2021 Company: -2 175 € Industry median: 1 164 €20212022 Company: 4 378 € Industry median: 1 042 €2023 Company: 3 693 € Industry median: 1 210 €20232024 Company: 5 658 € Industry median: 987 €2025 Company: 3 563 € 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: 14.5 % · −15.9 pp vs the year before · industry median 14.8 % · above 50% of the industry
-40-20020402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -10.7 % Industry median: 15.7 %20192020 Company: -31.4 % Industry median: 17.8 %20202021 Company: -16.8 % Industry median: 17.9 %20212022 Company: 33.8 % Industry median: 16.2 %20222023 Company: 18.0 % Industry median: 16.9 %20232024 Company: 30.3 % Industry median: 15.0 %20242025 Company: 14.5 % Industry median: 14.8 %2025-40-20020402018 Company: — Industry median: —2019 Company: -10.7 % Industry median: 15.7 %20192020 Company: -31.4 % Industry median: 17.8 %2021 Company: -16.8 % Industry median: 17.9 %20212022 Company: 33.8 % Industry median: 16.2 %2023 Company: 18.0 % Industry median: 16.9 %20232024 Company: 30.3 % Industry median: 15.0 %2025 Company: 14.5 % 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: 30 953 € · +9.6% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 19 561 €20192020 Company: 14 260 €20202021 Company: 12 085 €20212022 Company: 16 463 €20222023 Company: 20 156 €20232024 Company: 28 238 €20242025 Company: 30 953 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 19 561 €20192020 Company: 14 260 €2021 Company: 12 085 €20212022 Company: 16 463 €2023 Company: 20 156 €20232024 Company: 28 238 €2025 Company: 30 953 €2025
Equity, € 2025: 29 377 € · +13.8% vs 2024
010 00020 00030 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 19 561 €20192020 Company: 14 260 €20202021 Company: 12 085 €20212022 Company: 16 463 €20222023 Company: 20 156 €20232024 Company: 25 814 €20242025 Company: 29 377 €2025010 00020 00030 0002018 Company: —2019 Company: 19 561 €20192020 Company: 14 260 €2021 Company: 12 085 €20212022 Company: 16 463 €2023 Company: 20 156 €20232024 Company: 25 814 €2025 Company: 29 377 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
0.00.51.01.52.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 2 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 24 650 3 563 26 836 30 953 29 377 2
2024 18 660 5 658 9 825 28 238 25 814 2
2023 20 511 3 693 6 327 20 156 20 156 1
2022 12 960 4 378 504 16 463 16 463 1
2021 12 960 -2 175 1 873 12 085 12 085 1
2020 16 880 -5 301 6 432 14 260 14 260 1
2019 18 000 -1 933 3 211 19 561 19 561 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 1
2008 — — — — — 1
2007 — — — — — 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
14.5 %
Net profit / revenue
Return on equity (ROE)
12.1 %
Net profit / equity
Return on assets (ROA)
11.5 %
Net profit / assets
Equity ratio
94.9 %
Equity / assets
Debt ratio
5.1 %
Liabilities / assets
Current ratio
19.64
Current assets / current liabilities
Revenue per employee
12 325 €
Revenue / average full-time employees
Labour cost per employee per month
1 118 €
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 18 Sep 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Sep 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 6 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Aug 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Aug 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Aug 2023 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 25 Jan 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 40019880 / M7
17 Sep 2026
Warning of a fine: annual report not filed 18 Oct 2026 Deficiencies eliminated
19 Sep 2026
PDF
Ä 40019880 / M6
1 Sep 2025
Warning of a fine: annual report not filed 1 Oct 2025 Deficiencies eliminated
1 Oct 2025
PDF
Ä 40019880 / 7
7 Aug 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
7 Aug 2024
PDF
Ä 40019880 / M5
8 Jul 2024
Warning of a fine: annual report not filed 7 Aug 2024 Deficiencies eliminated
7 Aug 2024
PDF
Ä 40019880 / 6
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 40019880 / M4
15 Oct 2018
Warning of deletion published in Ametlikud Teadaanded In force
15 Oct 2018
PDF
Ä 40019880 / M3
10 Apr 2018
Warning of deletion from the register: annual report not filed 10 Oct 2018 Deficiencies eliminated
18 Oct 2018
PDF
Ä 40019880 / 5
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 40019880 / 4
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 40019880 / 3
20 Feb 2013
Amendment entry In force
20 Feb 2013
PDF
Ä 40019880 / 2
27 Jan 2012
Amendment entry In force
27 Jan 2012
PDF
Ä 40019880 / M2
3 Aug 2011
Ruling to be served 3 Nov 2011 In force
3 Aug 2011
PDF
Ä 19880 / M1
11 Nov 2009
Warning of a fine: deficiencies in the annual report 8 Mar 2010 Deficiencies eliminated
8 Dec 2009
PDF
Ä 19880
30 Mar 2007
First entry In force
30 Mar 2007
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data