Osaühing Summaarum is a OÜ based in Maardu linn, registry code 11342608, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €6 984 with 2 employees.
Turnover
6 984 €
↑ 2.0%vs Q2 2026
State taxes
2 326 €
↑ 5.0%vs Q2 2026
Labour taxes
948 €
↑ 38.8%vs Q2 2026
Employees
2
+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 20266 984 €
above 41% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee474 €
above 23% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202525 585 €
above 67% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202532.7 %
above 68% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 6 984 € · +2.0% vs Q2 2026 · industry median 9 740 € · 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.
Labour taxes per employee, € Q3 2026: 474 € · −30.6% vs Q2 2026 · industry median 1 122 € · above 23% 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 · +100.0% vs Q2 2026State taxes, € Q3 2026: 2 326 € · +5.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
6 984
2 326
948
2
Q2 2026
6 847
2 215
683
1
Q1 2026
6 254
1 971
679
1
Q4 2025
6 202
2 015
776
1
Q3 2025
6 352
2 347
644
1
Q2 2025
6 634
1 952
747
1
Q1 2025
6 397
2 741
782
1
Q4 2024
6 464
1 817
678
1
Q3 2024
6 261
1 725
677
1
Q2 2024
6 297
1 819
679
1
Q1 2024
6 340
2 682
775
1
Q4 2023
6 129
1 604
621
1
Q3 2023
6 062
1 673
697
1
Q2 2023
6 349
1 746
735
1
Q1 2023
5 682
1 522
669
3
Q4 2022
5 634
1 492
644
3
Q3 2022
5 504
1 632
720
3
Q2 2022
6 181
1 615
753
3
Q1 2022
6 179
1 902
725
3
Labour taxes per employee per month
158 €
Turnover per employee in the quarter
3 492 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 25 585 € · +1.0% vs 2024 · industry median 12 784 € · above 67% 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: 8 379 € · −5.2% vs 2024 · industry median 1 062 € · 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.
Net profit margin, % 2025: 32.7 % · −2.1 pp vs the year before · industry median 14.8 % · above 68% 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: 105 700 € · +5.6% vs 2024Equity, € thousand 2025: 104 152 € · +6.5% 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
25 585
8 379
10 463
105 700
104 152
1
2024
25 341
8 841
9 915
100 121
97 808
1
2023
24 452
7 805
9 903
95 055
92 565
1
2022
23 440
7 336
9 446
89 909
88 460
1
2021
24 210
9 493
9 756
82 795
81 124
1
2020
26 680
9 466
10 686
74 867
72 168
1
2019
28 478
2 817
11 644
68 775
66 703
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
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
32.7 %
Net profit / revenue
Return on equity (ROE)
8.0 %
Net profit / equity
Return on assets (ROA)
7.9 %
Net profit / assets
Equity ratio
98.5 %
Equity / assets
Debt ratio
1.5 %
Liabilities / assets
Current ratio
67.61
Current assets / current liabilities
Revenue per employee
25 585 €
Revenue / average full-time employees
Labour cost per employee per month
872 €
Labour costs / employees / 12 months (incl. employer taxes)
